The tariff classification of “media consoles” with and without fireplaces from China.

N288797 August 21, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Cheryl L. Woodyard, CHB L.E. Coppersmith, Inc. 1200 Minters Chapel Road, Suite 100 Grapevine, TX 76051 RE: The tariff classification of “media consoles” with and without fireplaces from China. Dear Ms. Woodyard: In your letter dated July 29, 2017, you requested a tariff classification ruling. Illustrative literature was provided. Item # C3006 is the “Gordon 66-Inch Console with Sound System.” The item measures 66 inches wide by 19½ inches deep by 33 inches high, and has no fireplace. Features include: * Accommodates Flat Screen TV's up to 66in or 135 lbs.* Solid Wood Frame Construction* Cable Management System Included* Self/Soft Closing Hinge* Natural Wirebrushed Finish* Three Cabinet Doors * Functioning "Shutter" Design * Built In 2.1 Channel Stereo Sound System w 2 Tweeters, 8 Mid-Range & 1 Subwoofer Speaker * 240W Power Output, 1 Easy Connection to TV* Wireless Streaming up to 25 Feet* Touch Screen Control PanelItem # C4002 is the “Connally 66-Inch Media Fireplace with Bluetooth.” The item measures 66 inches wide by 19 inches deep by 35½ inches high. Features include: * Accommodates Flat Screen TV's up to 66in or 135 lbs.* Cable Management System Included* Self/Soft Closing Hinge* Mesh Curved 32in Fireplace Insert with Infrared Quartz Flip Down Panel Display* 5 Adjustable Heat Settings* Child Lock Features w Remote * Provides Supplemental Heat up to 1,000 Sqft * Max 5120 BTU & 1500 WATT, CSA Listing w 1 Year Limited Warranty * Built-In 2.1 Channel Stereo System w 2 Tweeters, 8 Mid-Range & 1 Subwoofer Speaker* 240W Power Output, 1 Easy Connection to TV* Wireless Streaming up to 25 Feet Item # C4016 is the “Jester 76-inch Smart Media Fireplace with Bluetooth.” The item measures 76 inches wide by 19 inches deep by 35½ inches high. Features include: * Accommodates Flat Screen TV's up to 66in or 135 lbs.* Cable Management System Included* Self/Soft Closing Hinge* Glass Straight Front 32in Fireplace Insert with Infrared Quartz Flip Down Panel Display* 5 Adjustable Heat Settings* Child Lock Features w Remote * Provides Supplemental Heat up to 1,000 Sqft * Max 5120 BTU & 1500 WATT, CSA Listing w 1 Year Limited Warranty * Built-In 2.1 Channel Stereo System w 2 Tweeters, 8 Mid-Range & 1 Subwoofer * 240W Power Output, 1 Easy Connection to TV* Wireless Streaming up to 25 Feet Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. When interpreting and implementing the 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 General ENs to Chapter 94 of the HTSUS state 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. (B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture; and (ii) Seats or beds designed to be hung or to be fixed to the wall. This office has consistently held that floor standing movable fireplaces with mantels, and floor standing media consoles with fireplaces and floor standing media consoles without fireplaces fall within the meaning of “furniture” as defined in the General ENs to Chapter 94 of the HTSUS. See New York rulings N106555 dated June 17, 2010; N257032 dated October 3, 2014; N257086 dated October 9, 2014; N269906 dated November 19, 2015; and HQ H129856 dated August 24, 2015. The floor standing media consoles with fireplaces, item # C4002 and item # C4016, are composed of different components and assemblies (i.e., each item has a wooden console and a fireplace) and are considered composite goods. The ENs to the HTSUS, Rule 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. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds at the heading level that no essential character can be determined for item # C4002 and item # C4016, as the media consoles and fireplace have completely different functions and uses, to the point of being disparate, other than sharing in their decorative charm and attractiveness. Consequently, heading 9403, HTSUS, the provision for “Other furniture and parts thereof” is last occurring in the tariff schedule. However, because of the composite nature of the goods we must employ GRI 6 at the subheading level in conjunction with GRI 3 (b) at the subheading level, for purposes of determining the essential character of the goods classifiable in heading 9403, HTSUS. One observes by means of the photographs that the wooden consoles provided the structure and support for the flat screen televisions, and houses the audio and video electronic components and other miscellaneous items, whereas the fireplaces are largely decorative with minor heating benefits, and as such the “wooden consoles” impart the essential character to the item # C4002 and item # C4016. The applicable subheading for item # C3006, the “Gordon 66-Inch Console with Sound System,” made of solid wood frame construction, having no fireplace, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.” The rate of duty will be free. The applicable subheading for item # C4002, the “Connally 66-Inch Media Fireplace with Bluetooth and item # C4016, the “Jester 76-inch Smart Media Fireplace with Bluetooth,” each having a fireplace, 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