The tariff classification of hutch, and desk and chair imported together, from China

N081306 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 hutch, and desk and chair imported together, from China Dear Ms. Lawless: In your letter dated October 22, 2009, you requested a tariff classification ruling. Item 1500-46544, Opus Design by Hooker Furniture, collection Treverton, is a hutch to be placed upon a desk for a youth bedroom suite. The hutch is composed of hardwood solids and veneers; it measures 46 inches long by 13 inches wide by 31 inches high. Features of the hutch include three open shelves and a cork board back panel. Both the hutch and its desk (1500-46341) are within the Treverton collection, and are of the same design and finish. Item 1500-46341, Opus Design by Hooker Furniture, collection Treverton, is a desk for a youth bedroom suite. The desk is composed of hardwood solids and veneers; it measures 48 inches long by 24 inches wide by 30 inches high. Features of the desk include a drop down front for keyboard storage and two side drawers. Item 1500-46700, Opus Design by Hooker Furniture, collection Treverton, is a chair for a youth bedroom suite. The chair is composed of solid wood and has no cushions; it measures 18 inches long by 18 inches wide by 36¾ high. Item 1500-46341 (desk) is designed to be used with this chair. Both the desk and chair are of the same design and finish. 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 or items to be used in the bedroom at time of import. Furthermore the Legal Notes and heading texts to the Harmonized Tariff Schedule of the United States (HTSUS), as well as the Explanatory Notes (ENs) to the HTSUS, 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 common and commercial meanings as provided by 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 classification purposes the Treverton hutch to be used with the Treverton desk is unit furniture.   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 Treverton hutch, and desk and chair, to be used within a youth bedroom suite fall within the common definition of bedroom furniture. If the bedroom desk and chair are imported together they form a set within the meaning of the HTSUS, General Rules of Interpretation – GRI 3(b), with the essential character imparted by the desk. Accordingly, the hutch, with desk and chair imported together, are classified as wooden furniture of a kind used in the bedroom. Separately presented chairs are classified as seats in HTSUS heading 9401. The applicable subheading for the 1500-46544 – Opus Design (Treverton hutch), 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. The applicable subheading for the 1500-46341 – Opus Design (Treverton desk) and 1500-46700 – Opus Design (Treverton chair), when imported together, 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