H313152

 HQ H313152 March 9, 2023 OT:RR:CTF:CPMMA H313152 AJK CATEGORY: Classification TARIFF NO: 9403.20.0050 Mr. Patrick D. Gill Sandler, Travis & Rosenberg, P.A. 675 Third Avenue, Suite 1805-06 New York, NY 10017 RE: Revocation of NY N310710; Classification of Metal Storage Lockers and Cabinets for Garage Use Dear Mr. Gill: This letter is in response to your submission dated May 12, 2020, on behalf of your client, NewAge Products, Inc., in which you requested reconsideration of New York Ruling Letter (NY) N310710, dated April 14, 2020, concerning the classification of metal storage lockers and cabinets for garage use under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N310710, U.S. Customs and Border Protection (CBP) classified the merchandise in subheading 9403.20.0081, HTSUSA (Annotated), as other metal furniture. We have reviewed the aforementioned ruling and have determined that the classification of the metal storage lockers and cabinets was incorrect. 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, Vol. 56, No. 40, on October 12, 2022. No comments were received in response to this notice. FACTS: In your initial ruling request, dated March 16, 2020, you stated that the products under consideration are metal locker cabinets that are advertised and sold for use in household garages. The subject merchandise was described in NY N310710 as follows: Item 1, the “Bold Series,” is a group of unequipped, locking, modular, shelved, metal storage lockers and cabinets that are available in different paint finishes. First, a floor standing, 2-door shelved locker whose dimensions are 42” in width, 18” in depth, and 72” in height. Second, a floor standing, 2-door shelved locker whose dimensions are 30” in width, 18” in depth, and 72” in height. Third, a floor standing, 2-door pair of shelved lockers whose combined dimensions are 84” in width, 18” in depth, and 77.25” in height. Fourth, a floor standing, 2-door base cabinet whose dimensions are 24” in width, 16” in depth, and 35.25” in height. Fifth, a floor standing, 5-drawer project workstation and locker component whose overall dimensions are 62” in width, 18” in depth, and 35.” in height. The workstation contains four casters, two that are lockable. Sixth, a floor standing, multi-level rolling tool drawer whose dimensions are 20.75” in width, 16” in depth, and 33” in height. The tool drawer contains four casters. Seventh, a wall mounted 2-door cabinet whose dimensions are 36” in width, 12” in depth, and 19.5” in height. Eighth, a wall mounted 2-door cabinet whose dimensions are 24” in width, 12” in depth, and 18” in height. Item 2, the “Pro Series,” is a group of unequipped, locking, modular, shelved, metal storage lockers and cabinets that are available in different paint finishes. First, a floor standing, 2-door, shelved multi-use locker whose dimensions are 36” in width, 24” in depth, and 80” in height. Second, a floor standing, 5-drawer tool cabinet whose dimensions are 28” in width, 22” in depth, and 32.25” in height. Third, a floor standing, multi-functional cabinet whose dimensions are 28” in width, 22” in depth, and 35.5” in height. Fourth, a floor standing, 2-door base cabinet whose dimensions are 28” in width, 22” in depth, and 32.25” in height. Fifth, a floor standing mobile locker on casters whose dimensions are 28” in width, 22” in depth, and 65” in height. Sixth, a floor standing sink-cabinet whose dimensions are 28” in width, 22” in depth, and 38.75” in height. The sink-cabinet is equipped with a sink and faucet. Seventh, a floor standing, single-door, adjustable-shelf locker whose dimensions are 15” in width, 24” in depth, and 80” in height. Eighth, a wall mounted single-shelf cabinet whose dimensions are 28” in width, 14” in depth, and 22” in height. ISSUE: Whether the metal storage lockers and cabinets are classified in subheading 9403.20.0050, HTSUSA, as metal household furniture, subheading 9403.20.0078, HTSUSA, as metal exchange lockers, or subheading 9403.20.0086, HTSUSA, as other metal furniture. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). 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 2 through 6 may then be applied in order. * * * * * * The HTSUSA provisions at issue are as follows: 7324 Sanitary ware and parts thereof, of iron or steel: 7324.10.00 Sinks and wash basins, of stainless steel: 7324.10.0050 Other 9403 Other furniture and parts thereof: 9403.20.00 Other metal furniture: Household: Other: 9403.20.0050 Other 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 9403.20.0086 Other Note 2 to chapter 94, HTSUS, provides, in pertinent part: 2. The articles (other than parts) referred to in headings 9401 to 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: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture …. Statistical note 3 to chapter 94, HTSUS, provides, in pertinent part: 3. For the purposes of statistical reporting number 9403.20.0078, “metal exchange lockers” are lockers with individual locking doors mounted on one master locking door to access multiple units used by commercial businesses, hospitals, police departments, condominiums, apartments, hotels, automobile dealerships, etc. * * * * * * The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to chapter 94 provides, in pertinent part, as follows: For the purposes of this Chapter, the term “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 “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category. (B) The following: Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or televi

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). 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 2 through 6 may then be applied in order. * * * * * *The HTSUSA provisions at issue are as follows:7324 Sanitary ware and parts thereof, of iron or steel:7324.10.00 Sinks and wash basins, of stainless steel:7324.10.0050 Other9403 Other furniture and parts thereof:9403.20.00 Other metal furniture: Household: Other:9403.20.0050 Other 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 chapter9403.20.0086 OtherNote 2 to chapter 94, HTSUS, provides, in pertinent part:2. The articles (other than parts) referred to in headings 9401 to 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:Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture ….Statistical note 3 to chapter 94, HTSUS, provides, in pertinent part:3. For the purposes of statistical reporting number 9403.20.0078, “metal exchange lockers” are lockers with individual locking doors mounted on one master locking door to access multiple units used by commercial businesses, hospitals, police departments, condominiums, apartments, hotels, automobile dealerships, etc.* * * * * *The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constit