The tariff classification of a sample display unit.

N131177 November 17, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Joanna Oh Customs Coordinator Columbia Sportswear14375 NW Science Park DrivePortland, OR 97229 RE: The tariff classification of a sample display unit. Dear Ms. Oh: In your letter dated November 4, 2010, you requested a tariff classification ruling. No sample was provided. The merchandise at issue is described as a footwear display unit (kit) that will promote a new technology on Columbia Sportswear products. The majority of the unit is made of Medium Density Fiberboard (MDF), with a thickness of 21 millimeters or ¾ inch. The assembled size of the unit is 46 inches wide by 80 inches tall by 5 inches deep, and is wall mounted. The unit has multiple columns and rows of shelving supported by metal pieces, houses LED lighting, and weights 125 pounds. The unit incorporates a 17 inch, LCD video DH-digital monitor that will be used to illustrate the Outdry technology (patented lamination process for waterproofing) via video content. This unit will be located in showrooms to assist in the selling process of footwear using Outdry technology on Columbia Sportswear products. Current production of the display unit occurs in the U.S. with anticipated future manufacture occurring in China. You state that since the main purpose of this particular unit is to advertise and promote the footwear using Outdry technology, that you believe the utilitarian purpose of the unit is the shelving. Further, you state that the cost of the monitor compared to the total production cost is minor. It is your belief that the essential character of the unit is imparted by the wood (MDF). Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the footwear display unit is composed of different components [wood, plastic, metal + LCD video] and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case the mounted wood frame, which predominates over that of the other materials and allows for the shelving to bracketed to the unit for purposes of promoting and selling footwear, imparts the essential character to the display unit. Accordingly, the display unit is classifiable as parts of furniture made of wood. The applicable subheading for the sample display unit 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.” 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