The tariff classification of wooden furniture from China.

N274657 May 11, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Carol Robertson Customs Administration Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026 RE: The tariff classification of wooden furniture from China. Dear Ms. Robertson: In your letter dated April 6, 2016, on behalf of Enchante Accessories, you requested a tariff classification ruling. Descriptive and illustrative literature were provided. Company provided information indicates that material percentages are by weight only. Item number FU03 is identified as an “Accent Chest.” The item is a floor standing, distressed, storage chest with contrasting tabletop and 3 drawers covered in burlap fabric in the front. The chest measures 33.9 inches wide by 15 inches deep by 36 inches high, and by weight is 90 percent Medium-density Fibreboard (MDF), 8 percent Fir wood, 1 percent burlap, and 1 percent metal. It is stated in part that “this accent chest is not part of a set and does not coordinate with other pieces intended for import and will be marketed for use anywhere in the home with suggestions for placement in the entryway or hallway due to its decorative nature.” Item number FU07 is identified as an “Accent Chest.” The item is a floor standing, wooden storage accent chest with 3 carved wood drawer fronts. The chest measures 37.5 inches wide by 14.63 inches deep by 32 inches high, and by weight is 90 percent fir wood, and 10 percent MDF. It is stated in part that “this accent chest is not part of a set and does not coordinate with other pieces intended for import and will be marketed for use anywhere in the home with suggestions for placement in the entryway or hallway due to its decorative nature.” Item number FU10 is identified as an “End Table / Side Table.” The item is a floor standing, wooden end table with one upper drawer, and two lower cabinets with doors. The upper drawer face and lower cabinet doors are covered in mirrored glass. The item stands on four long wooden legs, measuring 13 inches in height. The end table measures 20.8 inches wide by 14.57 inches deep by 29.13 inches high, and by weight is 47 percent fir wood (body), 28.5 percent MDF (drawers), 19 percent (glass mirrors), 5 percent (Particle-Board backboard), and 0.5 percent (acrylic knobs) and (iron hinges). It is stated in part that “this End Table / Side Table is not part of a set and does not coordinate with other pieces intended for import and will be marketed for use anywhere in the home.” Item number FU12, is identified as an “Accent Cabinet.” The item is a floor standing, wooden decorative storage cabinet with two wood applique front doors. Inside the cabinet is one high-clearance shelf. The cabinet measures 34 inches wide by 15 inches deep by 35.5 inches high, and by weight is 92 percent MDF and 8 percent fir wood. It is stated in part that “this accent cabinet is not part of a set and does not coordinate with other pieces intended for import and will be marketed for use anywhere in the home with suggestions for placement in the entryway or hallway due to its decorative nature.” Item number FU14, is identified as an “Accent Cabinet.” The item is a floor standing, console with punched metal door fronts and contrasting solid wood top. The cabinet has two outward opening metal doors. The cabinet measures 38.25 inches wide by 15 inches deep by 40 inches high, and by weight is 80 percent MDF, 10 percent metal, and 10 percent fir wood. 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). The furniture pieces above are composed of different components (see descriptions above with exceptions for FU07 and FU12 which consist of all wood) and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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. It is our opinion that the essential character, GRI 3 (b), for the FU03, FU10 and FU14 is imparted by the “wood components,” in that the wood dominates for each of the three furniture pieces by weight and provides the structure to each of the furniture pieces. Moreover, the FU03, FU10 and FU14 have the general appearance of wooden furniture embellished with burlap, glass or metal, respectively. As these furniture pieces are not principally used in the bedroom, they are classified in subheading 9403.60, HTSUS. In addition, the FU07 and FU12 furniture pieces, made all of wood, GRI 1, are not principally used in the bedroom, and as such are classified in subheading 9403.60, HTSUS. The applicable subheading for item number FU03, FU07, FU10, FU12 and FU14 will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood 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 https://hts.usitc.gov/current. 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 C. Marinucci Acting Director National Commodity Specialist Division