The tariff classification of dresser from China.

N105660 June 3, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Tim Allwine Import Manager Kuehne + Nagel, Inc. 1810 S. Lynhurst Drive, Suite A Indianapolis, IN 46241 RE: The tariff classification of dresser from China. Dear Mr. Allwine: In your letter dated May 4, 2010, on behalf of J Squared Inc., d/b/a University Loft Company, you requested a tariff classification ruling. Illustrations of the four drawer dresser, item number 82639-68, indicates a double metal frame, stacked one on top of the other, with sides, back, top and drawers composed of composite wooden materials. It is stated that 50% of the monetary value of the dresser consists of metal materials, while the other 50% of the monetary value consists of wooden composite materials. This item is stated to cost $75.00. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRI) in accordance with the following hierarchical principles: 1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. By application of GRI 3(b), the four drawer dresser is a composite good, in which the item is composed of metal and wooden composite materials. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) to the HTSUS state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In New York Ruling, N063712 dated July 1, 2009, we were unable to classify a shelf unit, composed of a metal frame and wood shelves with three polypropylene drawers, by reference to GRI 3(b), as the shelves with their frame were both needed to form the structural integrity of the unit. Based upon GRI 3(c) classification of the shelf unit was found to be subheading 9403.50, HTSUS. The four drawer dresser differs in its construction from the shelf unit found in N063712, for the metal stacked frames with metal drawer slides provide the support onto which the drawers are placed. Accordingly, based upon GRI 3(b), the essential character of the dresser is imparted by the metal stacked frames, resulting in the item being classifiable in subheading 9403.20, HTSUS – other metal furniture. The applicable subheading for the four drawer dresser, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division