CBP Ruling H086941

HQ H086941 June 14, 2012 CLA-2 OT:RR:CTF:TCM H086941 CkG CATEGORY: Classification TARIFF NO: 9403.70.80 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: Reconsideration of NY N042968; classification of plastic stacking drawers Dear Ms. Davidson: This is in response to your letter of November 10, 2009, requesting the reconsideration of New York Ruling Letter (NY) N042968, issued on November 26, 2008. CBP ruled in this decision that separately imported plastic stacking drawers were classified in heading 3924, HTSUS, as household articles of plastic. You request classification in heading 9403, HTSUS, as articles of furniture. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N042968 was published on January 4, 2012, in Volume 46, Number 2, of the Customs Bulletin. No comments were received in response to the proposed notice. FACTS: The merchandise consists of three polystyrene (PS) rectangular plastic drawer units, imported in different height sizes as follows: SKU# 10049054 - Small Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 6 inches in height SKU# 10049071 - Medium Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 8 inches in height. SKU# 10049072 - Large Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 12 inches in height. Each drawer unit is designed to stack one on the other and has interlocking edges which secure the drawers to each other and locking them into place, thus forming a free standing drawer system. The drawers have a smoke coloring and are tinted. Articles that will be stored in the drawer will be visible from outside the drawer. ISSUE: Whether the stackable drawers are classifiable as household articles of plastic of heading 3924, HTSUS, or articles of furniture of heading 9403, HTSUS. LAW AND ANALYSIS: Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6. The HTSUS provisions under consideration are as follows: 3924: Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3924.90: Other: 3924.90.56: Other. * * * * 9403: Other furniture and parts thereof: 9403.70: Furniture of plastics: 9403.70.80: Other. * * * * Note 2(x) to Chapter 39 provides as follows: This chapter does not cover...articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings). Note 2 to Chapter 94 provides, in pertinent part, as follows: The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture and unit furniture; * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP's practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Notes to the EN to Chapter 39 state that "heading 39.26 is a residual heading which covers articles, not specified elsewhere or included, of plastics or of other materials of headings 39.01 to 39.14." General (EN) (4)(B)(i) to Chapter 94, HTSUS, reads as follows: For the purposes of this Chapter, the term 'furniture' means: (B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture. EN 94.03 provides, in pertinent part: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.), and also furniture for special uses. The heading includes furnitures for: (1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; foot-stools, fire screens; draught-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate). * * * * Classification within Chapter 39 is subject to Legal Note 2(x), which excludes articles of Chapter 94 from classification in Chapter 39. Therefore, if the instant drawers are classifiable in heading 9403, HTSUS, they are excluded from classification in any of the provisions of Chapters 39, even if described therein. We will therefore first address the classification in Chapter 94 of the instant merchandise. Legal Note 2 to Chapter 94 states that "the articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground." General EN 4(A) to Chapter 94 defines furniture as: "[a]ny 'movable' articles ... which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings and other places." Although the individual drawer units are imported and presented separately, they are designed to be used as a free standing drawer system, with each drawer interlocking with and standing on the one below. Thus, while only the bottom drawer will be placed on the ground, the interlocked drawers constitute a single, movable unit designed for placing on the floor or ground, which has the utilitarian purpose of storing clothing and other personal items. The drawer set is also of a class or kind with those articles enumerated in EN 94.03 which are designed for a similar purpose, such as chests of drawers and dressers. Note 2 to Chapter 94 further states that cupboards, bookcases and other shelved or unit furniture remains in that Chapter even if designed to stand one on the other. While the term "unit furniture is not defined in the tariff or ENs, CBP has consistently held that "unit furniture" refers to different elements of furniture which are designed and intended to be used to create one unit. See e.g., HQ 966672, dated March 8, 2004; HQ 950246, dated November 22, 1991; NY N013745, dated July 10, 2007; NY N003710, dated December 4, 2006. In StoreWALL, LLC v. United States, the Court of International Trade further defined "unit furniture" as follows: (a) [**6] fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, to be fixed to the wall, or to stand one on the other or side by side, and (c) assembled together in various ways to suit the consumer's individual needs to hold various objects or articles, but (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. See StoreWALL, LLC v. United States, 675 F. Supp. 2d 1200 (Ct. Int'l Trade 2009), aff'd 644 F.3d 1358 (Fed. Cir. 2011). Each drawer may thus be considered to be a separately presented element of unit furniture pursuant to the General EN to heading 9403, HTSUS. That the individual drawers are designed to stand on each other therefore does not take them out of heading 9403, HTSUS. Based on the above discussion, the instant drawers are classified as furniture of heading 9403, HTSUS. HOLDING: By application of GRI, the instant drawers are classified in heading 9403, HTSUS, specifically in subheading 9403.70.80, HTSUS, which provides for "Other furniture and parts thereof: Furniture of plastics: Other." The 2012 column one, general rate of duty is Free. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N042968, dated November 26, 2008, is hereby revoked. Sincerely, Myles B. Harmon, Director, Commercial and Trade Facilitation Division 5