The tariff classification of collaboration screens from an unspecified country.

N146275 February 24, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4031, 9403.60.8081 Todd Brand Import/Export Manager Liberty Diversified International, Inc. 5600 North Highway 169 New Hope, MN 55428 RE: The tariff classification of collaboration screens from an unspecified country. Dear Mr. Brand: In your letter dated February 3, 2011, on behalf of Safco Products Company, you requested a tariff classification ruling. No samples were provided. The merchandise at issue consists of a series of four collaboration screens that are designed to provide flexible privacy in an office, school, or library setting. The screens are composed of aluminum frames on mobile casters, which surround inner panels made of varying composition. The screens can be connected to one and another by means of a hinge accessory that is imported and sold separately. The screens are imported as knock-down kits, to be assembled by the consumer. There are four different styles of collaboration screens: (1) style PCS is a full panel polycarbonate screen, (2) style WBS is a full panel whiteboard screen, (3) style WPS is a mid split screen with a whiteboard top and a polycarbonate bottom, and (4) style WSS is a mid split screen with a whiteboard top and a perforated steel bottom. Each style is available in one of four sizes: 36” x 54”, 42” x 54”, 36” x 66”, and 42” x 66”. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) 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): Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.GRI 3 (c): When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. GRI 6: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes to Chapter 94 state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term [furniture] means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, . . . .The collaboration screens are designed to equip offices, schools and libraries, and are movable articles constructed for placement on the floor or ground. Furthermore, they are similar in form and function to the room dividers described in New York Ruling Letter N061764, dated June 9, 2009. As a result, the collaboration screens would be considered articles of furniture in Chapter 94, in accordance with Legal Note 2 to Chapter 94 and the relevant Explanatory Notes. Under GRI 3(b), HTSUS, the collaboration screens are composed of different components (aluminum frame, center panels of varying composition and casters) and are considered composite goods. 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. 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 the case of the collaboration screens, for styles PCS and WBS it is the center singular panel that imparts the essential character to the screen or room divider, in that the center panel provides the opaque surface that allows the screen to serve its primary function that of privacy; style WBS has additional functionality provided by means of the whiteboard panel that enables one to use dry-erase markers to write or draw upon. For styles WPS and WSS, neither the top or bottom panel imparts the essential character to these screens as both are needed for the primary purpose of privacy. As the center singular panels for styles PCS and WBS, and split panels for the WPS and WSS, are made of different materials, their classification will differ at the subheading level. Style PCS, which contains a center panel made from polycarbonate (a type of plastic), would be classified in subheading 9403.70. Style WBS, which contains a center panel that consists of a whiteboard (made of fiberboard with a melamine-like coating) would be classified in subheading 9403.60. Style WPS (made from whiteboard and polycarbonate) would be classified in subheading 9403.70, in accordance with GRI 3 and GRI 6, in that the plastic component falls last amongst equally competing subheadings. Style WSS (made from whiteboard and perforated steel) would be classified in subheading 9403.60, in accordance with GRI 3 and GRI 6, in that the fiberboard with a melamine-like coating component falls last amongst equally competing subheadings. The applicable subheading for style PCS and WPS, collaboration screens, if of reinforced or laminated plastic, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastic; Other.” The rate of duty will be free. The applicable subheading for style PCS and WPS, collaboration screens, if not of reinforced or laminated plastic, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic; Other; Other.” The rate of duty will be free. The applicable subheading for the Styles WBS and WSS, collaboration screens, will be 9403.60.8081, 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