The tariff classification of a shepherd’s hook-style windchime holder from China

N331585 March 23, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9903.88.03 Brandy Davis 1800Flowers 7800 Bayberry Rd. Jacksonville, FL 32256 RE:      The tariff classification of a shepherd’s hook-style windchime holder from China Dear Ms. Davis: This letter is being issued in reply to your letter dated March 16, 2023, requesting a tariff classification determination.  In lieu of samples, illustrative literature, pictures, and a product description were provided. Per the submitted information, article no. C16024 is an adjustable windchime holder made of iron.  It extends from 48" to 60" in height and sits on a 13 ¾" diameter circular base.  It is made in China and will be sold online at www.personalizationmall.com, an affiliate of the requester, 1800Flowers.  This office notes that the subject windchime holder is in the style of a shepherd’s hook.  See image below:
In the ruling request, the inquirer suggests that the article be classified in either subheading 9403.20.0050 (household metal furniture), Harmonized Tariff Schedule of the United States (HTSUS), or subheading 8306.29.0000 (statuettes and other ornaments, not plated with precious metal), HTSUS. Classification under the 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.  If the goods cannot be classified solely based on 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. In understanding the language of the HTSUS, the Explanatory Notes (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, for the purposes of this Chapter, 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, 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. The shepherd’s hook-style windchime holder, article no. C16024, falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.  Since the article meets the definition of furniture in Heading 9403, HTSUS, it is excluded from classification in Section XV (which includes chapter 83) by Section XV Note 1(k).  Accordingly, the subject shepherd’s hook-style windchime holder will be classified in Heading 9403, HTSUS. The applicable classification for the shepherd’s hook-style windchime holder, article no. C16024 will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.”  The general rate of duty will be free. Products of China classified under subheading 9403.20.0050, 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 9403.20.0050, HTSUS, listed above. 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 C.F.R. 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 ruling, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division