The tariff classification of “wooden media consoles” from China.

N269906 November 19, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Matthew J. Basil Vice President Star Asia Customs, Trade & Security, Inc. 208 Church Street Decatur, GA 30030 RE: The tariff classification of “wooden media consoles” from China. Dear Mr. Basil: In your letter dated October 21, 2015, on behalf of Real Flame Co., you requested a tariff classification ruling. Illustrative literature was provided. The merchandise in question is four wooden media consoles that are designed to incorporate either electronic fireboxes or gel-fueled fireboxes after importation. The media consoles are constructed of solid wood and veneered Medium-density Fibreboard (MDF). The media consoles are imported in knock-down condition. Below are four models of media consoles, one of which has the appearance of a fireplace with its mantel that can accommodate a television, audio/video equipment, and DVDs, and three of which that have the appearance of consoles, all differing slightly in style to accommodate a television, audio/video equipment, DVDs, books, and other household personal items. The models are as follows: Item 1 is the “Real Flame 3710E Rutherford Electric Fireplace.” The item to be imported is a free standing wooden mantel, without the built in electronic firebox, containing hidden storage spaces for purposes of housing various media equipment and DVDs. The magnetically secured, flip down door opens to reveal audio/video equipment, while hidden doors on either side of the firebox conceal storage for approximately 100 DVDs. The dimensions of the wooden mantel are 46.5 inches in length by 16 inches in width by 37.5 inches in height. No shelves are visible, except for the top of the mantel, which is sturdy enough to place a television upon. Item 2 is the “Real Flame 3750 is a Churchill Corner Entertainment Ventless Gel Fireplace.” The item to be imported is a free standing, wooden corner fitted media console, without the built in gel-fueled firebox. The dimensions of the media console are 50.75 inches in length by 30.5 inches in width by 33.125 inches in height. The media console is available in dark espresso and oak finishes. The top of the console is a shelf, which is sturdy enough to place a television upon. Besides the top shelf, there are shelves on each side of the media console, as well as a shelf above the firebox niche, all of which houses various media equipment and other personal effects. Item 3 is the “Real Flame 4100E is a Hudson Entertainment Electric Fireplace. The item to be imported is a free standing, wooden media console, without the built in electronic firebox. The dimensions of the media console are 68.4 inches in length by 19.5 inches in width by 26.5 inches in height. The media console has footed pedestals that elevate the console from the surface of the floor or carpet. The media console is available in black and espresso finishes. The top of the console is a shelf, which is sturdy enough to place a television upon. Besides the top shelf, there are glass doors on each side to reveal shelving, which houses various media equipment and other personal effects. Item 4 is the “Real Flame 7720 Calie Entertainment Ventless Gel Fireplace.” The item to be imported is a free standing, wooden media console, without the built in gel-fueled firebox. The dimensions of the media console are 67 inches in length by18 inches in width by 30.5 inches in height. The media console is available in dark walnut and dark espresso finishes. The top of the console is a shelf, which is sturdy enough to place a television upon. Besides the top shelf, there is a drop down center glass door and duel side cabinets, which houses various media equipment and other personal effects. You describe the merchandise in question as four wooden electronic fireplace surrounds. We find that the description provided does not characterize the merchandise in question. Often the fireplace surround and fireplace mantle are used interchangeably to describe the finish around a fireplace. Taking a more narrow view of a traditional floor standing fireplace, one finds that the fireplace surround is an architectural or design element that surrounds the firebox for both aesthetics and safety purposes, whereas the fireplace mantel encompasses the fireplace surround to form a decorative and elegant framework for the fireplace. This office has consistently held that floor standing, movable fireplaces with mantels and media consoles with fireplaces fall within the meaning of “furniture” as defined in the General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS). See New York ruling numbers N106555 dated June 17, 2010; N257032 dated October 3, 2014; and N257086 dated October 9, 2014. Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] Consequently, at time of import, even in knock-down condition, the media consoles, imported without their fireboxes, have the essential character and appearance of “furniture” classifiable in heading 9403 of the HTSUS – see the General Rules of Interpretation, GRI 2 (a), HTSUS. The applicable subheading for the wooden media consoles for the merchandise in question 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 TSUS 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division