April 30 CBP Bulletin Proposes to Revoke Rulings on Wooden Shelving, Wooden Desks and Bookcases
In the April issue of the CBP Customs Bulletin (Vol. 48, No. 17), CBP published two notices that propose to revoke rulings and similar treatment for the tariff classification of wooden shelving units with baskets and wooden desks and bookcases.
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Comments on Proposed Revocations Due May 30
CBP said consideration will be given to any written comments received by May 30 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Wooden Shelving Units with Baskets
| Item: The Benchwright Ladder is a wooden storage unit made of a standing wooden frame with compartments for woven baskets. It consists of the ladder, the metal baskets and the textile liners, all of which are packaged and sold at retail. CBP also considered four other ruling letters that classified wooden shelving units with compartments for woven baskets. |
| Current: 9403.50.9080, Free,(Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other; Other.) |
| Proposed: 9403.60.80, Free, (Other furniture and parts thereof: Other wooden furniture: Other) |
| Reason: The wooden ladder has the greatest bulk, weight and value of the three components, said CBP. The wooden ladder provides the shelving, and the baskets and liners form storage containers, said the agency. Taking all of the factors into account, the wooden ladder imparts the essential character to the Benchwright Ladder. Unlike bedroom furniture drawers, the baskets are open and in plain view on top and the ladder is too tall for use as a bedside table, it said. As the Benchwright Ladder is sold for general home storage, it is not principally used in kitchens, offices or bedrooms, said CBP. |
| Proposed for revocation: NY N218739 (2012), NY N117616 (2010), NY N087304 (2009), NY N084602 (2009), and NY N063740 (2009). |
| Proposed new ruling: HQ H240196 |
Wooden Desks and Bookcases
| Item: Three different types of wooden furniture: a writing desk, a short bookcase and a tall bookcase. The desk is 40 inches wide by 23 inches deep and 30 inches high and includes a flip-down drawer for a keyboard. The short bookcase has two shelves and measures 36 inches wide by 14 inches deep by 30 inches high, while the tall bookcase has four shelves and measures 24 inches wide by 14 inches deep by 48 inches high. |
| Current: 9403.50.9080, Free, (Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other; Other) |
| Proposed: 9403.60.80, Free, (Other furniture and parts thereof: Other wooden furniture: Other) |
| Reason: While CBP previously found that the wooden desk is of the same class or kind of goods principally used as bedroom furniture, CBP notes the desk is relatively small. It subsequently found on the Internet other retailers selling similar desks in different home settings, such as a living area or a den, which points to the expectation that a purchaser would use the desk as a workstation at home, it said. The desks are distinguishable from desks for specific use and are sold by department stores and general online retailers, not solely by office goods retailers, said CBP. The bookshelves are also likely used as general purpose shelving units in rooms such as the home office, the living room and the den and thus not of the same class or kind of goods as bedroom furniture, it said. |
| Proposed for revocation: NY N121616 (2010), NY N236395 (2012) |
| Proposed new ruling: HQ H132495 |