H281900

HQ H281900 February 24, 2020 OT:RR:CTF:CPMM H281900 WMW CATEGORY: Classification TARIFF NO.: 4421.99.9780 Melvin Moreland Center Director Consumer Products and Mass Merchandising Center of Excellence and Expertise U.S. Customs and Border Protection 157 Tradeport Dr., Suite B Atlanta, Georgia 30354 RE: Application for Further Review of Protest no. 0712-12-100216; Subheading 4421.99.9780, HTSUSA; Other articles of wood Dear Center Director Moreland: This is a response to the Application for Further Review (“AFR”) of Protest No. 0712-12-100216, filed on November 29, 2012 on behalf of Acco Brands USA LLC. (“Protestant”) against Customs and Border Protection’s (CBP) decision to classify the merchandise at issue under subheading 4421.90.97, Harmonized Tariff Schedule of the United States (“HTSUS”). Protestant entered the merchandise on June 28 and July 20, 2012, under subheading 7616.99.5090, HTSUS, which provides for “Other articles of aluminum: Other: Other”. CBP liquidated the entries on October 26, 2012 and May 31, 2013, respectively in subheading 4421.90.97, HTSUS, which provides for “Other articles of wood: Other: Other: Other: Other”. Protestant claims classification as entered or alternatively, as furniture of heading 9403. FACTS: The merchandise at issue are bulletin boards (model #2363, #2363L, #2364S, #2366, #2367 and #2367L) mounted inside an aluminum frame with an aluminum framed, hinged, polycarbonate locking door. The bulletin boards consist of three layers. Models #2363, #2366 and #2367 contain a front layer of cork, a middle layer of fiberboard, and a grey plastic back. Models #2363L, #2364S and #2367L contain a front layer of fabric, a middle layer of Corrugated paperboard and a grey plastic back. The thickness of the front layer and of the back layer is less than half the thickness of the middle layer. The front and middle layers function to hold the push pin in place. The plastic backer provides a waterproof layer for protection of the wood or paper products. The bulletin boards vary in size from 2’ x 3’ to 4’ x 6’. Protestant submitted costs and weight for each material component for each model. The plastic component comprised the greatest weight and the aluminum the greatest value in each of the models. ISSUES: Whether the instant merchandise is classified under subheading 7616, HTSUS as articles of aluminum or as other articles of wood of heading 4421, HTSUS. LAW AND ANALYSIS: Initially, we note that the matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed with respect to entry 00463382812, within 180 days of liquidation for entries made on or after August 1, 2014. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). However, one entry was not liquidated until May 31, 2013, after the filing of the present protest, and as such the protest was untimely filed in this entry. Further Review of Protest No. 0712-12-100216 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to be inconsistent with certain CBP rulings concerning allegedly similar merchandise. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. GRI 3 states, in pertinent part: When by application of [GRI] 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 . . . , 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. (b) Mixtures, composite goods consisting of different materials or made up of different components . . . 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 HTSUS provisions at issue are as follows: 4421 4421 Other articles of wood: Other: 4421.99 Other: Other: 4421.99.97 Other: 7616 Other articles of aluminum: Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles: 7616.99 Other: 7616.99.51 Other: Other: 7616.99.5170 Other: 9403 Other furniture and parts thereof: 9403.20.00 Other metal furniture Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures 9403.20.0078 Storage lockers, other than exchange lockers as described in statistical note 3 to this chapter The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 44.21 states, in relevant part, that this heading covers: [A]ll articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1) EN 76.16 states, in relevant part, that this heading covers: [A]ll articles of aluminium other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature. EN 94.03 states, in relevant part, that this heading covers: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special use. Note 2 to chapter 94 states that “articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those heading only if they are designed for placing on the floor or ground.” Note 2 continues to list a few exceptions to the rule if the products are designed to be hung, to be fixed to the wall or to stand one on the other. The exceptions are: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; Seats and beds The items at issue are designed to be hung on a wall, which according to Note 2, should exclude them from classification in chapter 94 unless they fit into the two exceptions above described. Bulletin boards with an aluminum-polycarbonate case are not cupboards, bookcases, unit furniture or other type of shelved furniture, but are instead designed to hold and display loose papers flat to their surf

Initially, we note that the matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed with respect to entry 00463382812, within 180 days of liquidation for entries made on or after August 1, 2014. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). However, one entry was not liquidated until May 31, 2013, after the filing of the present protest, and as such the protest was untimely filed in this entry.Further Review of Protest No. 0712-12-100216 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to be inconsistent with certain CBP rulings concerning allegedly similar merchandise. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. GRI 3 states, in pertinent part:When by application of [GRI] 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 . . . , those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a m