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Furniture which is
generally, but not exclusively, designed, manufactured, and offered
for sale in coordinated groups, or bedrooms, in which all of the
individual pieces are of approximately the same style and
approximately the same material and/or finish. The subject
merchandise are made substantially of wood products, including both
solid wood and also engineered wood products made from wood particles,
fibers, or other wooden materials such as plywood, oriented strand
board, particleboard, and fiberboard; with or without wood veneers,
wood overlays, or laminates; with or without non-wood components or
trim such as metal, marble, leather, glass, plastic, or other resins;
and whether or not assembled, completed, or finished.
The subject
merchandise includes:
(1) wooden beds
such as loft beds, bunk beds, and other beds;
(2) wooden
headboards for beds (whether stand-alone or attached to side rails),
wooden footboards for beds, wooden side rails for beds, and wooden
canopies for beds;
(3) night tables,
night stands, dressers, commodes, bureaus, mule chests, gentlemen's
chests, bachelor's chests, lingerie chests, wardrobes, vanities,
chessers, chifforobes, and wardrobe-type cabinets;
(4) dressers with
framed glass mirrors that are attached to, incorporated in, sit on, or
hang over the dresser;
(5)
chests-on-chests1,
highboys2,
lowboys3,
chests of drawers4,
chests5,
door chests6,
chiffoniers7,
hutches8,
and armoires9;
(6) desks,
computer stands, filing cabinets, book cases, or writing tables that
are attached to or incorporated in the subject merchandise; and
(7) other bedroom
furniture consistent with the above list.
The scope of
the petition excludes:
(1) seats, chairs,
benches, couches, sofas, sofa beds, stools, and other seating
furniture;
(2) mattresses,
mattress supports (including box springs), infant cribs, water beds,
and futon frames;
(3) office
furniture, such as desks, stand-up desks, computer cabinets, filing
cabinets, credenzas, and bookcases;
(4) dining room or
kitchen furniture such as dining tables, chairs, servers, sideboards,
buffets, corner cabinets, china cabinets, and china hutches;
(5) other
non-bedroom furniture, such as television cabinets, cocktails tables,
end tables, occasional tables, wall systems, book cases, and
entertainment systems;
(6) bedroom
furniture made primarily of wicker, cane, osier, bamboo or rattan;
(7) side rails for
beds made of metal if sold separately from the headboard and
footboard; and
(8) bedroom
furniture in which bentwood10
parts predominate.
Imports of subject
merchandise are classified under statistical category
9403.50.9040
of the Harmonized Tariff Schedule of the United States ("HTSUS") as
"wooden * * * beds" and under statistical category
9403.50.9080 of the HTSUS as
"other * * * wooden furniture of a kind used in the bedroom." In
addition, wooden headboards for beds, wooden footboards for beds,
wooden side rails for beds, and wooden canopies for beds may also be
entered under statistical category
9403.50.9040 of the HTSUS as
"parts of wood" and framed glass mirrors may also be entered under
statistical category
7009.92.5000 of the HTSUS as "glass mirrors * * *
framed." This investigation covers all wooden bedroom furniture
meeting the above description, regardless of tariff classification.
Although the HTSUS subheadings are provided for convenience and
customs purposes, our written description of the scope of this
proceeding is dispositive.
1
A chest-on-chest
is typically a tall chest-of-drawers in two or more sections (or
appearing to be in two or more sections), with one or two sections
mounted (or appearing to be mounted) on a slightly larger chest; also
known as a tallboy.
2
A highboy is
typically a tall chest of drawers usually composed of a base and a top
section with drawers, and supported on four legs or a small chest
(often 15 inches or more in height).
3
A lowboy is typically a short chest of drawers, not more than four
feet high, normally set on short legs.
4
A chest of drawers is typically a case containing drawers for storing
clothing.
5
A chest is typically a case piece taller than it is wide featuring a
series of drawers and with or without one or more doors for storing
clothing. The piece can either include drawers or be designed as a
large box incorporating a lid.
6
A door chest is typically a chest with hinged doors to store clothing,
whether or not containing drawers. The piece may also include shelves
for televisions and other entertainment electronics.
7
A chiffonier is typically a tall and narrow chest of drawers normally
used for storing undergarments and lingerie, often with mirror(s)
attached.
8
A hutch is typically an open case of furniture with shelves that
typically sits on another piece of furniture and provides storage for
clothes.
9
An armoire is typically a tall cabinet or wardrobe (typically 50
inches or taller), with doors, and with one or more drawers (either
exterior below or above the doors or interior behind the doors),
shelves, and/or garment rods or other apparatus for storing clothes.
Bedroom armoires may also be used to hold television receivers and/or
other audio-visual entertainment systems.
10
"Bentwood" means solid wood made pliable. Bentwood is wood that is
brought to a curved shape by bending it while made pliable with moist
heat or other agency, and then set by cooling or drying. See Customs'
Headquarters' Ruling Letter 043859, dated may 17, 1976. |
