The tariff classification of “storage mirrors” from China.

N273215 March 23, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Lynley Bishop Atlanta Manager LE Coppersmith Inc. 114 Southfield Parkway, Suite 170 Forest Park, GA 30297 RE: The tariff classification of “storage mirrors” from China. Dear Ms. Bishop: In your letter dated February 18, 2016, on behalf of Bell’O International Inc., you requested a tariff classification ruling. Illustrative literature was provided. Item number FSM9920-BKGD is marketed as the Bell’o® “Floor Storage Mirror, Black/Gold finish.” The item is a cabinet with full length mirror on the outside, which has the overall dimensions of 29.25 inches in width by 69.25 inches in height and 5 inches in depth. The marketing literature indicates that this item secures to the wall, either flat or leaning, and that mounting brackets are included. The item attaches to the wall for stability. The item features: a small internal mirror, 8 open storage cubbies, a locking door with key, 15 removable fabric pouches, 18 hanging hooks, and has a felt lined interior. This item shares many of the similarities to floor standing and wall mounted jewelry armoires. Company provided information indicates that: the metal components for the item weigh 57% and cost 35.75%, and includes the top panel and bottom panel, side panel, back panel and cubbies; the Medium-density Fibreboard (MDF) components for the item weigh 13.90% and cost 10.26%, and includes the back panel and back mirror support; and the fabric components weigh 1.10% and cost 14.99%, and includes the storage inside. We note that the percentages of weight and cost do not equal 100% of the item, however, this office has learned that the “non-critical” components of the item were not included in the material breakdown table. Item number FSM9921-AN is marketed as the Bell’o® “Floor Storage Mirror, Antique Natural finish.” The item is a cabinet with full length mirror on the outside, which has the overall dimensions of 29.25 inches in width by 69.25 inches in height and 5 inches in depth. The marketing literature indicates that this item secures to the wall, either flat or leaning, and that mounting brackets are included. The item attaches to the wall for stability. The item features: a small internal mirror, 8 open storage cubbies, a locking door with key, 15 removable fabric pouches, 18 hanging hooks, and has a felt lined interior. This item shares many of the similarities to floor standing and wall mounted jewelry armoires. Company provided information indicates that: the metal components for the item weigh 57% and cost 36.75%, and includes the top panel and bottom panel, side panel, back panel and cubbies; the Medium-density Fibreboard (MDF) components for the item weigh 13.90% and cost 6.26%, and includes the door frame and back panel; and the fabric components weigh 1.10% and cost 15.99%, and includes the storage inside. We note that the percentages of weight and cost do not equal 100% of the item, however, this office has learned that the “non-critical” components of the item were not included in the material breakdown table. Item number FSM9922-CPN is marketed as the Bell’o® “Floor Storage Mirror, Champagne finish.” The marketing literature indicates that this item secures to the wall, either flat or leaning, and that mounting brackets are included. The item is a cabinet with full length mirror on the outside, which has the overall dimensions of 29.25 inches in width by 69.25 inches in height and 5 inches in depth. The marketing literature indicates that this item secures to the wall, either flat or leaning, and that mounting brackets are included. The item attaches to the wall for stability. The item features: a small internal mirror, a locking door with key, 15 removable fabric pouches, 18 hanging hooks, and has a felt lined interior. The cabinet is not depicted with cubbies. This item shares many of the similarities to floor standing and wall mounted jewelry armoires. Company provided information indicates that: the metal components for the item weigh 54% and cost 32.75%, and includes the top panel and bottom panel, side panel, and back panel; the Medium-density Fibreboard (MDF) components for the item weigh 15.30% and cost 7.26%, and includes the door frame and back panel; and the fabric components weigh 1.80% and cost 16.99%, and includes the storage inside. We note that the percentages of weight and cost do not equal 100% of the item, however, this office has learned that the “non-critical” components of the item were not included in the material breakdown table. These items are marketed for a variety of uses --- Living Room: Perfect for concealing clutter like remote controls, small pocketbooks, and other small items; Entrance Way: A convenient place for storing those on-the-go items, such as car keys, eyeglasses, gloves, scarves, wallets, umbrellas, loose change and more; Bathroom: Great for storing cosmetics, bracelets, necklaces, ties and other accessories; and Craft Room: Shelves are ideal for storing spools of thread, hooks are perfect for scissors, ribbon, tape, rulers, and pouches are great for buttons and beads. When interpreting and implementing the Harmonized Tariff Schedule 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). An examination of the General ENs to Chapter 94 of the HTSUS, 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. For item numbers FSM9920-BKGD and FSM9921-AN, the 8 cubbies do provide additional storage space, for jewelry and non-jewelry items, but the lack of depth and width of the shelves also restricts what can be placed inside the cabinet. Item number FSM9922-CPN has no cubbies, and in general appears to be a jewelry-type armoire. Consistent with N255117 dated July 31, 2014, our review of the merchandise concerned finds that, because of the overall lack of depth all of the items are “akin” to jewelry armoires, even with noting the other uses for the “floor storage mirrors” as described by the marketing literature. As the merchandise concerned is movable, floor standing and used for the utilitarian purpose of storing jewelry and other household effects, it is our opinion that the three “floor storage mirrors” fall within the meaning of furniture as defined by the General ENs to Chapter 94, HTSUS. The “floor storage mirrors” are composed of different components (i.e., metal, MDF-wood, fabric and glass) and are considered composite goods. 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Upon examination of the photos and material breakdowns for the three “floor storage mirrors,” one finds that the metal weighs and costs more than the MDF and fabric. Nevertheless, each item of the merchandise concerned is reviewed individually for an essential character determination – see United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, in which the Court considered all factors in evidence to determine the essential character of the goods, and that those factors were to be reviewed as a whole. It is our position that the FSM9920-BKGD, Floor Storage Mirror, is chiefly composed of metal components in structure, and that the wood components (back panel and back mirror support) do not frame-out the inside or outside of the cabinet. The metal components provide for the shape and integrity of the furniture piece. This is essentially a metal cabinet with attached full length mirror. It is our position that the FSM9921-AN, Floor Storage Mirror, is chiefly composed of metal components in structure, and that the wood components (door frame and back panel) do not frame-out the inside or outside of the cabinet. The metal components provide for the shape and integrity of the furniture piece. This is essentially a metal cabinet with attached full length mirror. It is our position that the FSM9922-CPN, Floor Storage Mirror, is chiefly composed of metal components in structure, and that the wood components (door frame and back panel) do not frame-out the inside or outside of the cabinet. The metal components provide for the shape and integrity of the furniture piece. This is essentially a metal cabinet with attached full length mirror. The applicable subheading for item number FSM9920-BKGD, item number FSM9921-AN and item number FSM9922-CPN will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division