The tariff classification of furnishings from China.

N277829 August 19, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Teresa Petz International Assistant Manager Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of furnishings from China. Dear Ms. Petz: In your letter, you requested a tariff classification ruling. As requested, the two samples submitted (SKU # 404707 and SKU # 756320) will be returned to you. No sample was received for SKU # 994301. SKU # 404707 is the Hobby Lobby, Home Accents, “Black 3-Tier Magazine Rack with Fleur-De-Lis Top.” The three tiered rack consist of a black metal frame with a circular top arch, three rusty black finished wire (metal) baskets, and two keyhole mounts. Each of the baskets has a wired ledge (shelf) for magazines to be placed. From the bottom ledge to the top of the basket of the magazine rack the item measures approximately 28-inches high with each basket measuring approximately 12.5-inches wide by 3-inches deep. SKU # 756320 is the Hobby Lobby, Home Accents, “Cream Floral 2 Level Magazine Holder.” The two tiered rack consists of a Medium-density Fibreboard (MDF – engineered wood) back-base with a distressed cream, turquoise, black and lime geometric floral pattern, two black wire (metal) baskets, and burlap flower accents. Each of the baskets has a wired ledge (shelf) for magazines, books, papers, and the like to be placed. The backside of the magazine holder has two metal triangle hinged-like mountings. From the bottom ledge to the top of the basket of the magazine holder the item measures approximately 21-inches high with each basket measuring approximately 10.5-inches wide by 4-inches deep. SKU # 994301 is the Hobby Lobby, Home Accents, “Turquoise Magazine Holder with Flower.” The single tier rack consists of a MDF back-base having a navy and cream ikat damask print, a distressed brown wire (metal) basket, and a frayed burlap flower with a gray button center. The backside of the magazine holder has two metal triangle hinged-like mountings. Illustrative literature provides the following dimensions: 135/8-inches high with the basket measuring 11¾-inches wide by 4¼- inches deep. A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds. Accordingly, it is the opinion of this office that the three items of the merchandise concerned fall within the list of exemplars, specifically “other shelved furniture or other shelved furniture, including single shelves presented with supports for fixing them to the wall.” The applicable subheading for SKU numbers 404707, 756320 and 994301, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division