The tariff classification of a wooden shelf with an integrated glass candleholder from China
Issued July 19, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
GRI rules applied: GRI 3, GRI 3(b)
Product description
The product in question is a rectangular shaped shelf measuring approximately 20 ½” long x 4 ½” high x 4 ½” in depth that can be mounted on a wall. The shelf is made of medium density fiberboard (MDF). The metal hardware is included in the shelf. A glass candleholder measuring approximately 3” wide x 3” high is fitted into a specifically cut hole on the left side of the shelf. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) 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. The wooden shelf with an integrated glass candleholder is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject wooden shelf is imparted by the medium density fiberboard because it provides the structure, the greatest area, and the visual impact to the subject wooden shelf with an integrated glass candleholder.
CBP rationale
The applicable subheading for the wooden shelf with an integrated glass candleholder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other.
Full text
N113056 July 19, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Dr., MS 2316 Plano, TX 75024 RE: The tariff classification of a wooden shelf with an integrated glass candleholder from China Dear Ms. Morrell: In your letter dated June 25, 2010 you requested a tariff classification ruling. The ruling was requested on a wooden shelf with an integrated glass candleholder (Style # 1281). A sample of the product was submitted for our review and will be returned to you as requested. The product in question is a rectangular shaped shelf measuring approximately 20 ½” long x 4 ½” high x 4 ½” in depth that can be mounted on a wall. The shelf is made of medium density fiberboard (MDF). The metal hardware is included in the shelf. A glass candleholder measuring approximately 3” wide x 3” high is fitted into a specifically cut hole on the left side of the shelf. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) 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. The wooden shelf with an integrated glass candleholder is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject wooden shelf is imparted by the medium density fiberboard because it provides the structure, the greatest area, and the visual impact to the subject wooden shelf with an integrated glass candleholder. The applicable subheading for the wooden shelf with an integrated glass candleholder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94: other, other. The rate of duty will be 3.2 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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