The tariff classification of a child-size office cubicle comprised of a desk with attached walls and a built-in shelf, an under-desk cabinet, and a water dispenser from China

N327784 September 1, 2022 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9403.60.8081; 9903.88.03; 9903.88.15 Ninette Pembleton MGA Entertainment 9220 Winnetka Avenue #200 Chatsworth, CA 91311 RE: The tariff classification of a child-size office cubicle comprised of a desk with attached walls and a built-in shelf, an under-desk cabinet, and a water dispenser from China Dear Ms. Pembleton: This ruling is being issued in reply to your letter dated August 22, 2022, requesting a ruling on the classification of the “Little Tikes My First Cubicle,” item #663796, a child-size office cubicle that includes a desk with attached walls and a built-in shelf, a 3-drawer under-desk cabinet, and a non-electric gravity-fed functional water dispenser. The desk with walls and shelf and the cabinet are made of medium density fiberboard (MDF). The water dispenser is made of plastic. In lieu of samples, illustrative literature and product descriptions were provided. The “L”-shaped cubicle desk measures approximately 47" (W) x 47" (W) x 16" (D) x 21" (H). The two large cubicle walls measure approximately 48" (W) x 39" (H) and the two small cubicle walls measure approximately 18" (W) x 39" (H). The 3-drawer under-desk cabinet measures approximately 12" (W) x 15" (D) x 19" (H). Although the water dispenser has blue and red spigots, it does not use electricity or otherwise heat the water. It measures 11" (W) x 11" (D) x 20" (H). 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 (together known as legal notes). If 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 are then applied in order. A “set” is defined within the meaning of GRI 3(b) and the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that “[f]or the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. Although the articles meet GRI 3(b) set criteria (a) and (c), they do not meet criterion (b) because the three items—the desk with attached walls and shelf, the under-desk cabinet and the water dispenser—do not meet a particular need or carry out a specific activity. Since the three articles fail to meet all three GRI 3(b) set criteria, each article must be classified separately. In understanding the language of the HTSUS, the ENs of the Harmonized Commodity Description and Coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): 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…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject desk with walls and shelf, and the 3-drawer under-desk cabinet meet this definition of furniture. The applicable subheading for the “Little Tikes My First Cubicle,” item #663796, with the exception of the water dispenser, will be subheading 9403.60.8081, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other.” The general rate of duty will be free. Since the water dispenser will be considered an article of plastic, and since it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 internet at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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 desk and cabinet, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov. If you have any questions regarding the water dispenser, contact National Import Specialist Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division