The tariff classification of garage wall panels and accessory tabs from Taiwan.

NY K80332 November 21, 2003 CLA-2-39:RR:NC:SP:221 K80332 CATEGORY: Classification TARIFF NO.: 3916.20.0090; 3926.90.9880 Mr. R. Kevin Williams Rodriguez, O'Donnell, Ross, Fuerst, Gonzalez & Williams, P.C. 20 North Wacker Drive Suite 1416 Chicago, IL 60606 RE: The tariff classification of garage wall panels and accessory tabs from Taiwan. Dear Mr. Williams: In your letter dated October 23, 2003, on behalf of Storewall, LLC, you requested a tariff classification ruling. The “storeWALL” garage wall panels are extruded from polyvinyl chloride (PVC) plastic. The panels measure 15 ¼ inches in height, 11/16 inch in depth, and either 4 feet or 8 feet in length, and have grooves that run the length of the panels on both sides. The panels are designed to mount to a garage wall with the longest dimension horizontal to the floor. The grooves are formed in the extrusion process and are not the result of further working of the panel. The grooves on the front or face of the panel are roughly L shaped and are used to accept an array of article holders and accessories such as shelves, brackets, baskets, trays, hooks, racks and lights. The grooves facilitate the placement of the accessories in any position and secure the accessories firmly in place. The grooves on the back of the panel act as part of an interlocking connection with the plastic “Hang-Up” locator tabs. Each locator tab has a predrilled hole in the center to facilitate being fastened to a wall. The wall panels are then secured onto the locator tabs. You suggest classification of the wall panels and locator tabs as furniture and parts of furniture in heading 9403 of the Harmonized Tariff Schedule of the United States (HTS). However, these articles are not described in the definition of furniture. The “storeWALL” panels are not designed to stand on the floor and they are not shelved or unit furniture designed to be hung on the wall. The applicable subheading for the “storeWALL” wall panels will be 3916.20.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the “Hang-Up” accessory locator tabs will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division