The tariff classification of magazine racks and a stand from China.

N238144 February 21, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 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 magazine racks and a stand from China. Dear Mr. Brand: In your letter dated February 4, 2013, on behalf of Safco Products Company, you requested a tariff classification ruling. Illustrative literature was provided. Model number 4330 is a five pocket wood magazine rack. Its finished product dimensions are 11¼ inches wide by 3¾ inches deep by 23¾ inches high. Model number 4331 is a twelve pocket wood magazine rack. Its finished product dimensions are 11¼ inches wide by 3¾ inches deep by 48¾ inches high. Model number 4333 is an eighteen pocket wood magazine rack. Its finished product dimensions are 11¼ inches wide by 3¾ inches deep by 66¼ inches high. Model number 4332 is a wood display base that can be used with the five or twelve pocket wood magazine racks. Its finished product dimensions are 13¾ inches wide by 1¼ inches deep by 5¾ inches high. All of the magazine racks are composed of solid wood with hardboard dividers, and are available in three finish colors: Cherry (CY), Medium Oak (MO) and Mahogany (MH). The pockets of the racks are slanted to accommodate the storage and removal of magazines and other literature. The pockets of the racks are also sized to facilitate the quick identification of magazines and other literature. The racks are not suitable for placement on desks, and are fully assembled. All of the racks can be wall mounted, and the five and twelve pocket racks with the purchase of their bases, after importation, can be floor standing. It is stated that the magazine racks and stand will be imported separately. Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states that “the articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” The note further states, in relevant part, that the following cupboards, bookcases, other shelved furniture and unit furniture are to be classified in the above mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other. While the term “unit furniture” is not defined in the HTSUS or Explanatory Notes (ENs) to the HTSUS, we have consistently held that unit furniture refers to different elements of furniture which are designed and intended to be used to create one unit – see Headquarters Rulings: HQ 950246 dated November 22, 1991 and HQ 966672 dated March 8, 2004. Accordingly, we concur with you, that the wood display bases when imported without their magazine racks, used solely with five and twelve pocket magazine racks, are separately presented elements of unit furniture classifiable in subheading 9403.60 of the HTSUS. We further concur with you, that the magazine racks, mounted to walls or floor standing, and whether presented with or without their bases, fall within the term “other shelved furniture” classifiable in subheading 9403.60, HTSUS. The applicable subheading for the magazine racks and a stand, made of wood, 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, Thomas J. Russo Director National Commodity Specialist Division