H308036

HQ H308036 August 4, 2020 OT:RR:CTF:CPMM H308036 MMM CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: Revocation of NY N293709, NY N295394 and NY N298740; Classification of textile hanging shelves Dear Mr. Kenny, This is reference to the New York Ruling Letter (NY) N293709, issued to you by U.S. Customs and Border Protection (CBP) on February 23, 2018, concerning classification of a “Locker Luxe Hanging Shelf” under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed your ruling, and determined that it is incorrect, and for the reasons set forth below, are revoking your ruling. We have also reviewed NY N295394, dated April 18, 2018 and NY N298740, dated July 16, 2018 and determined that they are also incorrect, and for the reasons set forth below, we are also revoking those rulings. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 54, No. 22, on June 10, 2020. No comment was received in response to this notice. FACTS: In NY N293709, CBP stated as follows with respect to the subject merchandise: The item has a U-shaped form, and consists of two sides made of 100% polyester woven material, two cardboard inserts encased in the same material as the two sides, and two iron or steel brackets. The two textile covered inserts act as shelving for the placement and retrieval of books, notebooks, school supplies, equipment, and various other personal objects and sundries. The two iron and steel brackets allow for the item to be hung from the top shelf of a metal school locker. CBP classified the “Locker Luxe Hanging Shelf” in heading 9403, HTSUS, specifically subheading 9403.89.6020, HTSUSA (Annotated), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other.” Additionally, in NY N295394, which involved the classification of similar merchandise, CBP described the merchandise as follows: The item has five shelves and is hung by an 8-inch hook and loop closure that fits around a closet bar, and is designed to hold clothing, accessories or other articles. The item is 13 inches wide by 39 inches tall. The organizer is constructed of medium-density fiberboard (MDF) at the top and bottom to provide structure and strength. Cardboard stiffeners are at the front of each shelf opening to help the organizer hold its shape and provide additional strength. Photographs depict that the item is covered over in polypropylene non-woven textile material. Lastly, in NY N298740, CBP described the subject merchandise as: The merchandise concerned is made from outer materials of 70% polyester and 30% cotton (poly-cotton canvas), has a reinforced top panel and shelves sandwiched between cardboard, and attaches to a closet rod by means of two metal hooks. The merchandise concerned holds up to twelve sweaters and can also accommodate other articles of clothing, as well as provide storage capacity for handbags and accessories. This item is depicted on the company website and in sample as having three compartments, shelves, in which to organize sweaters. In NY N295394 and NY N298740, the above referenced textile hanging shelves were classified in heading 9403 HTSUS, specifically in subheading 9403.89.6015, HTSUSA, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” ISSUE: Whether the subject hanging closet shelves are classified in heading 6307, HTSUS, as other made up articles or in heading 9403, HTSUS, as other furniture. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first 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 heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides, in relevant part, that “[a]ny 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 articles has the essential character of the complete or finished article.” 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 these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The 2018 HTSUS provisions under consideration are as follows: 6307: Other made up articles, including dress patterns: 9403: Other furniture and parts thereof: Heading 6307 applies to made up articles. Note 7 to Section XI, which includes Chapters 50-63, provides that: For the purposes of this section, the expression “made up" means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); (c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means; (d) Cut to size and having undergone a process of drawn thread work; (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); or (f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. Heading 9403 applies to furniture and parts thereof. Chapter 94 includes Note 2(a) which states: 2. The articles (other than parts) referred to in headings 9401 and 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture. Additionally, the General Explanatory Notes to Chapter 94 states that “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravantrailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movab

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first 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 heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides, in relevant part, that “[a]ny 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 articles has the essential character of the complete or finished article.”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 these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The 2018 HTSUS provisions under consideration are as follows:6307: Other made up articles, including dress patterns:9403: Other furniture and parts thereof: Heading 6307 applies to made up articles. Note 7 to Section XI, which includes Chapters 50-63, provides that:For the purposes of this section, the expression “made up" means:(a) Cut otherwise than into squares or rectangles;(b) Produced in the finished state, ready for use (or merely needing separa