The tariff classification of chests from China.

N295536 April 25, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081; 9403.70.8015 John B. Pellegrini McGUIREWOODS LLP 1251 Avenue of the Americas, 20th Floor New York, NY 10020 RE: The tariff classification of chests from China. Dear Mr. Pellegrini: In your letter dated March 20, 2018, you requested a tariff classification ruling on behalf of your client, Bassett Mirror, Inc. Description, illustrative literature and photographs were provided. Model number 3385-LR-766, is the “Hove Hall Chest.” This chest is 36.3” high by 40” wide by 17” deep, and has 4-8” legs. The chest has three drawers, each of which has raised scroll cake-icing motifs of resin applied to their fronts as well as the front bottom apron. The core of the chest (top, sides and legs) is made of rubberwood and has a base made of Medium-density Fiberboard (MDF). No weight or cost breakdowns of the materials were provided. Model number 3395-LR-766 is the “Ronson Hall Chest.” This chest is 36” high by 42” wide by 18” deep, and has 4-5.75” legs. The chest has three drawers, is white and has a red lighting bolt design running diagonally across its front and over its top. The surface of the chest (top and sides) is comprised of high gloss lacquer and inset acrylic tiles, which covers over a substrate of Medium-density Fiberboard (MDF). The chest has a chrome plated metal base. No weight or cost breakdowns of the materials were provided. 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. Model number 3385-LR-766, the “Hove Hall Chest” and model number 3395-LR-766, the “Ronson Hall Chest” are composed of different components (wood and resin, and wood, acrylic and metal) and are considered composite goods. The Explanatory Notes (ENs) to the 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. In the 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, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the “Ronson Hall Chest.” For the “Hove Hall Chests,” the photograph depicts substantial amounts of exposed wood accented by resin scroll work along the front facing of the three drawers. It is the woodwork that provides a majority of the aesthetics to this chest. Accordingly, the essential character of the furniture piece is imparted by its wood components. For the “Ronson Hall Chest,” the photograph depicts, except for the metal base and legs, a complete covering of the wood with white acrylic tiles having a red lightning bolt design. It is the acrylic tiles with lightning bolt design that provides the aesthetics to this chest. Accordingly, the essential character of the furniture piece is imparted by the acrylic tiles. Upon review of the photographs and consistent with similar type furniture pieces, we are of the opinion that the “Hove Hall Chest” and “Ronson Hall Chest” are not of the kind to be principally used in the bedroom. Although, these chests can be placed in a bedroom, they are not part of a bedroom grouping, or standalone pieces to accent a bedroom grouping or accent a bedroom setting. The applicable subheading for the “Hove Hall Chest” 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. The applicable subheading for the “Ronson Hall Chest” will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” 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. The “Hove Hall Chest” and “Ronson Hall Chest” regardless of tariff classification, may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890, the investigation for wooden bedroom furniture from China. Both chests have substantial amounts of wood in their construction. See “Notice of Amended Final Determination and Antidumping Order in the Antidumping Duty Investigation of Wooden Bedroom Furniture dated February 2, 2005.” Written decisions regarding the scope of AD and Countervailing Duties (CVD) orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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