The tariff classification of furnishings from China.

N276661 August 18, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Timothy W. Rubiera Licensed Customs Broker Nielsen & Bainbridge LLC 12303 Technology Blvd., Suite 950 Austin, TX 78727 RE: The tariff classification of furnishings from China. Dear Mr. Rubiera: In your letter dated June 16, 2016, you requested a tariff classification ruling. Descriptions and photographs were provided of the merchandise concerned. Item number 09FW251 is a wood hanging wall ledge with three wooden pegs attached to the bottom framework, and has side corbels that provide support for the ledge. The ledge acts like a shelf for the placement of household effects, while the pegs allow for the hanging of coats, purses and the like. The item is painted black. This item measures 20.1-inches wide by 3.5-inches deep and 7-inches high. Item number 10FW2574A is described as the “Dojo Display, Decorative Wall Shelf.” The item is made from Medium-density Fibreboard (MDF – engineered wood), and is painted black. This item measures 30-inches wide by 5.75-inches deep by 6.625-inches high. Description indicates that the third item, having no part number at this time, is a wood ledge with side corbels (brackets) made from iron, having decorative steel rods spanning horizontally from one bracket to the other bracket. The photo also indicates steel rods vertically positioned. In between the horizontal and vertical steel rods are pieces of rope that are intertwined vertically to provide further ornamentation to the ledge. The ledge acts like a shelf for the placement of household effects. No dimensions were provided. A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds. For purposes of this ruling, the three items of the merchandise concerned will be considered to have their supports (for instance: keyhole mounts, hinged mounts and the like) for fixing to the wall. As such, it is the opinion of this office that the three items of the merchandise concerned fall within the list of exemplars, specifically “other shelved furniture, including single shelves presented with supports for fixing them to the wall.” The applicable subheading for the three items of the merchandise concerned, as referenced above, 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, Steven A. Mack Director National Commodity Specialist Division