The tariff classification of wall unit with glass shelves from China.

N108095 June 22, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Meredith Covey Director, Customs and Compliance Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of wall unit with glass shelves from China. Dear Ms. Covey: In your letter dated June 1, 2010, you requested a tariff classification ruling. Descriptive literature, accompanied by photographs, describes the Pottery Barn wall-mounted bath shelving unit as three tempered glass shelves affixed to a wood and medium density fiberboard frame. The shelves are attached through slots in the backboard and are held in place with permanently affixed wood rails and metal bolts. Located at the bottom of the wooden backboard are three hooks made of zinc alloy and plated with a nickel finish. You suggest for the classification of the wall unit with glass shelves, Subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles suitable for furniture…..: Hat-racks, hat pegs, brackets and similar fixtures and parts thereof. Imported in its entirety, the wall unit with glass shelves, meets the requirement under Legal Note 2(a), Chapter 94, HTSUS, for other shelved furniture affixed to the wall. As such the subject merchandise is classifiable in Heading 9403, HTSUS. Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3(b), in pertinent part, provides that composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3(b) explains that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." There have been several court decisions on "essential character" for purposes of GRI 3(b). Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007). The wall unit is composed of different components [wood, glass, metal] and is considered a composite good. Regarding the essential character of the item, we find that the wooden slotted backboard mounted to the wall imparts the essential character to the good, in that the backboard provides the structure onto which both the shelves and the hooks are affixed to. Accordingly, the item will be classified in Subheading 9403.60, HTSUS – the provision for other wooden furniture. The applicable subheading for the wall unit with glass shelves, 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. 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