CBP Ruling N336768

N336768 December 7, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 7318.15.8045; 7318.15.8085; 7318.16.0085; 9403.91.0080; 9903.88.03; 9903.88.15 Derek Weaver WEST Forwarding Services 17851 Jefferson Park Road Middleburg Heights, OH 44130 RE:      The tariff classification of MDF panels and metal hardware from China Dear Mr. Weaver: This ruling is being issued in response to your letter dated November 28, 2023, requesting a tariff classification determination on behalf of your client, Step2 Company, LLC.  A sample of an undrilled piece of fiberboard, pictures, manuals, drawings, product descriptions and value information were provided. The subject articles are seven laminated, predrilled and cut-to-size medium density fiberboard (MDF) panels and the corresponding metal hardware that will be imported together and subsequently repackaged with plastic side panels and a plastic lid assembly to produce an unassembled Harmony Toy Storage Box that, when complete and fully assembled, measures 31" (W) x 20.75" (D) x 38" (H). The seven MDF panels, with part numbers 183006, 183007, 183008, 183009, and 183010, are rectangular, have at least one laminated surface, one laminated edge, measure between approximately 28" x 2" x 0.5" and 28" x 18.5" x 0.5" and are dedicated for use in the construction of the Harmony Toy Storage Box. The metal hardware is composed of approximately 12 screws, 16 bolts, and 16 barrel nuts as follows: Item number 183096 is a steel pan head screw that measures 4 mm in diameter and 45 mm in length.  It has a Phillips head drive and is fully threaded. Item number 183097 is a steel hex socket drive screw.  It is threaded almost to the head, measures 6 mm in diameter x 60 mm in length and is turned with an Allen key. Item number 183098 is a steel barrel nut with a flat drive head.  The nut measures 6 mm x 10 mm x 11 mm. The fiberboard panels and hardware are made is China.  See image of the complete and assembled Harmony Toy Storage Box below: / 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.  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 assembled toybox is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. The ENs to Chapter 94 of the HTSUS, for “Parts,” states:  “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings.  They are classified in this Chapter when not more specifically covered elsewhere.”  You suggest classification of the seven MDF panels in subheading 9403.91.00, HTSUS, as wooden furniture parts.  We agree.  You did not suggest a classification for the hardware items. The applicable subheading for the seven laminated MDF panels with part numbers 183006, 183007, 183008, 183009, and 183010 will be subheading 9403.91.0080, which provides for “Other furniture and parts thereof: Parts: Of wood: Other.” The general rate of duty will be free. The applicable subheading for the steel pan head screw, item number 183096, will be 7318.15.8085, HTSUS, which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more… Other: Other: Other: Other.”  The general rate of duty will be 8.5% ad valorem. The applicable subheading for the steel hex socket drive screw, item number 183097, will be 7318.15.8045, HTSUS, which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of 6 mm or more… Other: Socket screws: Other.”  The general rate of duty will be 8.5% ad valorem. The applicable subheading for the steel barrel nut, item number 183098, will be 7318.16.0085, HTSUS, which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Nuts, Other: Other.”  The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7318.15.8085, 7318.15.8045 or 9403.91.0080, HTSUS, unless specifically excluded, are subject to an additional 25% 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 7318.15.8085, 7318.15.8045 or 9403.91.0080, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7318.16.0085, HTSUS, unless specifically excluded, are subject to an additional 7.5% 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 7318.16.0085, 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, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 this ruling, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov or National Import Specialist Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division