The tariff classification of desk components from China.

N048021 January 21, 2009 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9401.80.6010 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of desk components from China. Dear Ms. Bautch: In your letter dated December 30, 2008, you requested a tariff classification ruling. At issue are desk components composed from hardwood solids with birch veneers. The unit furniture consists of a credenza base, credenza top, hutch and stool. The components may be shipped together in ratio or separately. They are marketed to be used as a desk in the living room, den or home office. Item number H434-60B is described as a “Credenza Base.” The item is an open-topped file base that features three deep drawers. It measures 35 inches high, 21.5 inches and 22.5 inches deep. Item number H434-60T is described as a “Credenza Top and 24 inch stool.” The item includes a two-legged desktop with a keyboard tray and a 24 inch high backless, upholstered stool. The desk portion measures 36 inches high, 51 inches wide and 24 inches deep. The stool measures 24 inches high, 18 inches wide and 16 inches deep. Both the credenza top and stool are packaged together for ease of shipping. Item number H434-60H is described as a “Credenza Hutch.” The item is a desk hutch that features a sliding door storage system. It measures 35 inches high, 52 inches wide and 12 inches deep and is designed to fit on top of the credenza. The Legal Notes and heading texts to the Harmonized Tariff Schedule (HTS) of the United States, as well as the Explanatory Notes (ENs) to the HTS, for Chapter 94 and Heading 9403 do not provide a definition of the term "unit furniture." In the absence of such guidance, tariff terms may be construed in accordance with their common and commercial meanings. Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable resource materials. A search of relevant sources indicates that the term "unit furniture" is similar in meaning to the term "modular furniture," in which different elements of furniture are designed and intended to be used to create one unit. For example, one unit could consist of a base floor cabinet with a hutch designed to rest on the top. Such furniture is clearly designed to be used together.   For tariff classification purposes item numbers: H434-60B Credenza Base; H434-60T Credenza Top – not including the stool; and item number H434-60H Credenza Hutch are considered unit furniture when shipped together or separately. The stool is provided for in the HTS under its own Heading 9401 – Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. The applicable subheading for the unit furniture, whether shipped together or separately, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free. The applicable subheading for upholstered stool will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other: Other, Household.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division