The tariff classification of a “door assembly – washbasin unit” from Germany.

N189208 November 3, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.4060 Greg M. Johnson Customs Compliance Specialist Heath Tecna, Inc. 3225 Woburn Street Bellingham, WA 98225 RE: The tariff classification of a “door assembly – washbasin unit” from Germany. Dear Mr. Johnson: In your letter dated October 11, 2011, you requested a tariff classification ruling. Per specification sheet, part number A225400429-544 is a washstand door designed to fit a washbasin unit (a/k/a vanity). The vanity is placed inside of a lavatory within a civil aircraft. The door panel is composed from a laminated fiber-reinforced polycarbonate (thermoplastic) resin. It is stated that the washstand door includes an Actron latch, CRES hinge pins, a plastic latch mount, and rubstips. As indicated in your ruling request, Heath Tecna, imports this washstand door under subheading 3925.20.0010 of the Harmonized Tariff Schedule of the United States (HTSUS). Further, you state that Heath Tecna believes that the washstand door should be classified under 8803.30.0060, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs to Section XVII (Vehicles, Aircraft, Vessels and Associated Transport Equipment), General Note (III), Parts and Accessories state (… it should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section; (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88; and (c) They must not be more specifically included elsewhere in the Nomenclature…. Upon review of the illustrative photos and the specification sheet, we find the vanity placed inside of a lavatory used within a civil aircraft falls within the meaning of furniture of Chapter 94, HTSUS – see the ENs to Chapter 94 and the ENs to heading 9403. The washstand door cannot be classified in Chapter 39 (Plastics and Articles Thereof), HTSUS, as Legal Note 2 (x) to this Chapter excludes furniture from its provisions. Consequently, the washstand door is a furniture part used in the assembly of the vanity, and therefore, is classified under heading 9403, HTSUS – the provision for other furniture and parts thereof. The applicable subheading for the washstand door, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of rubber or plastic: Of reinforced or laminated plastics: 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