The tariff classification of decorative carved wooden accessories and furniture parts from China

N018802 November 21, 2007 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9740; 9403.90.7000 Mr. Dan Griffin Ornamental Products 2214 Shore Street High Point, NC 27264 RE: The tariff classification of decorative carved wooden accessories and furniture parts from China Dear Mr. Griffin: In your letter dated October 22, 2007 you requested a tariff classification ruling. The ruling was requested on carved wooden furniture parts and accessories. Photographs of two decorative furniture accessories and of carved table legs were submitted. The furniture accessories are identified as a “corbel” and an “onlay ornament.” The subject furniture “corbel” is a decoratively carved bracket-like piece that fits under a protruding counter top, shelf or ledge of a furniture unit. It is roughly triangular in shape with a flat back and a narrow flat top. The face is extensively carved and angled. The subject “onlay ornament” is a square or rectangular block with a decoratively carved face. It adds a distinctive decorative element to the furniture unit. The carved table legs are fully functional legs that support a tabletop. They are decoratively carved round or square legs. The legs may be full length or split. A split leg consists of a top part that is only half of a leg and is mounted against a furniture unit such as a kitchen island and a bottom part that is a full supportive leg. The carved table legs are identifiable as parts of furniture. You state that the subject “corbel”, although being decorative, also adds support to the countertop or shelf. You also state that the “onlay ornament”, although being specifically decorative, is an integral part of the furniture unit because it distinguishes the manufacturer. Therefore, you believe that these accessories should be classified as parts of furniture. However, we find that the subject “corbel” and the “onlay ornament” are primarily decorative. They can be used to decorate mantels, windows, doors, frames and other areas besides furniture. They have no special features to fit them to specific furniture units. Thus, they are not specifically identifiable as furniture parts. The applicable subheading for the subject “corbel” and “onlay ornament” will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the full and split carved table legs, described above, will be 9403.90.7000, HTSUS, which provides for other parts of furniture, of wood. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division