The tariff classification of storage media towers from China.

N081305 November 5, 2009 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.50.9080 Catrina H. Lawless Customs Compliance Analyst Hooker Furniture Corp. PO Box 4708 Martinsville, VA 24112 RE: The tariff classification of storage media towers from China. Dear Ms. Lawless: In your letter dated October 22, 2009, you requested a tariff classification ruling. Item 685-10-124, Opus Design by Hooker Furniture, collection Madeline’s World, is a storage media tower for a youth bedroom suite. The storage media tower is composed of hardwood solids and veneers. It has four drawers that measure 16¼ inches long by 12½ inches wide by 5 inches high, with two adjustable open shelves. Item 445-10-124, Opus Design by Hooker Furniture, collection Sidney Merlot, is a storage media tower for a youth bedroom suite. The storage media tower is composed of hardwood solids and veneers. It has one drawer that measures 29½ inches long by 15 inches wide by 6 5/8 inches high, with two adjustable open shelves. Item 425-10-124, Opus Design by Hooker Furniture, collection Sidney White, is a storage media tower for a youth bedroom suite. The storage media tower is composed of hardwood solids and veneers. It has one drawer that measures 29½ inches long by 15 inches wide by 6 5/8 inches high, with two adjustable open shelves. In response to your inquiry concerning the classification of these items, and whether or not these items are considered wooden bedroom furniture subject to antidumping duties, we will examine the meaning of bedroom furniture. The term "bedroom furniture” is not defined in the text of the HTSUS nor the Explanatory Notes to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Dictionary and encyclopedia meanings define “bedroom furniture” as furniture intended for use in the bedroom. Further elaboration indicates that bedroom furniture, sometimes called a bedroom set or bedroom suite consists of a group of furniture in a bedroom or sleeping quarters; these groupings include, but are not limited to, beds; wardrobes; dressers (also known as a chest of drawers usually placed in a bedroom); chests; nightstands; armoires; vanities; trunks; and mirrors. Door Chests and Armoires can also have shelves for television receivers and other entertainment electronics. It therefore follows that key to defining “bedroom furniture” for tariff purposes is the intent of the item/s to be used in the bedroom at time of import. See New York Ruling, N069325 dated August 6, 2009, in which we held that closet organizers used primarily in the bedroom were classified as wooden furniture of a kind used in the bedroom. The applicable subheading for the 685-10-124 – Opus Design (Madeline’s World storage media tower), 445-10-124 – Opus Design (Sidney Merlot storage media tower), and 425-10-124 – Opus Design (Sidney White storage media tower), will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom; Other; Other; Other.” 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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