The tariff classification of Mossby Shelves from China

N021901 January 24, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Christopher Smith IKEA Wholesale Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of Mossby Shelves from China Dear Mr. Smith: In your letter dated October 11, 2007, you requested a tariff classification ruling on Mossby Shelves from China. In response to our letter requesting more information, a sample of the Mossby Shelf (article number 20057000) and additional information was received by our office on January 15, 2008. The merchandise is identified in your letter as the Mossby Shelf. The shelf is constructed of stainless steel, a wood frame, medium density fiberboard (MDF) filling and board-on-frame. You state in your letter that the stainless steel used in the construction of the shelf constitutes 63 percent of the value of the shelf. The Mossby Shelf is available in three sizes including article number 20057000 which measures approximately 31 1/8 inches in length by 7 1/2 inches in width, article number 20031289 which measures approximately 46 7/8 inches in length by 11 inches in width, and article number 20094955 which measures approximately 46 7/8 inches in length by 14 3/8 inches in width. You state that the shelf is wall-mounted and can be used in the home or office. You suggest classification of the Mossby Shelf as furniture. Since the Mossby Shelf is a single shelf, based on Headquarters Ruling Letter (HRL) 088958 dated June 18, 1991, “Only articles which are "furniture" similar to cupboards and bookcases in that they are substantial articles having the essential characteristic that they are used to equip a home, office, etc., and incorporate shelves in their construction, whether or not they are designed to be hung or fixed to the wall, are classifiable as "furniture" under heading 9403, HTSUS.” Thus, the single Mossby Shelf is not within the definition of furniture. The applicable subheading for the Mossby Shelves will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division