The tariff classification of a shelf from Taiwan.

N298744 July 17, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015; 9403.70.8015 Geri Davidson Import Department The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a shelf from Taiwan. Dear Ms. Davidson: In your letter dated June 29, 2018, you requested a tariff classification ruling. Description and sample were provided. Additional product information was obtained through the website of containerstore.com. SKU # 388220 is described on the company website as the Container Store® “Acrylic Corner Shelf.” The merchandise concerned is a clear, acrylic (plastic) single corner shelf. The item measures 11 inches wide by 11 inches deep by 1¼ inches high. The item has four drilled holes, two hole on each side of the perpendicular axis. Mounting instructions indicate that for mounting on a drywall to use “The Container Store’s” #4 - #8 hollow wall anchors with screws, and a 3/16 inch drill bit. This item is marketed as “a great shelf to hold bottles, jars, or tubes by the bathtub or sink, potted plants or figurines in the bedroom, even a vase and fresh flowers in the entry.” 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. A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the 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. Consistent with New York Rulings: N068155 dated July 17, 2009 (hanging closet organizer); N098666 dated April 1, 2010 (hanging sweater organizer; N250164 dated February 25, 2014 (wall storage shelf with knob); and N267511 dated August 24, 2015 (cellar shelf), the “Acrylic Corner Shelf” falls within Legal Note 2 (a) of Chapter 94, HTSUS, as a single shelf designed to be fixed to a wall. See also New York rulings: N276355 dated July 12, 2016 and N293709 dated February 23, 2018. The applicable subheading for SKU # 388220, the Container Store® “Acrylic Corner Shelf,” if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free. The applicable subheading for SKU # 388220, the Container Store® “Acrylic Corner Shelf,” if not made of reinforced or laminated plastics, 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 the 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