“Wooden frame Mirror affixing to Closet System” classified as Wooden furniture(HS:9403.50)or Other furniture(HS:9403.89)?
This article is regarding the Revocation of CBP ruling “N304224”
Source: containerstore.com
The Container Store SKU number 10071373, the “Birch Frame Glass Mirror with Metal Brackets,” is a glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System.
It’s not classified as heading 7009, because the mirrors, in this case, are unit furniture, they are not properly classified in heading 7009.
EN heading 7009 states that
however, that mirrors converted into parts of articles of furniture of Chapter 94 (e.g., wardrobe doors) are classified with those articles of furniture.
In NY N304224, U.S. Customs & Border Protection (CBP) classified a framed mirror that is a component of a closet system in subheading 9403.50.(Wooden furniture of a kind used in the bedroom:)
After the issuance of the ruling, they have reviewed NY N304224 and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking NY N304224.
The Elfa mirror is a composite good, made of both glass and wood, which can therefore be classified in two headings and therefore, is not classifiable under GRI 1. Pursuant to GRI 3(b), we must consider both the wood and glass to determine the essential character of the article.
9403
Other furniture and parts thereof:
–9403.50
Wooden furniture of a kind used in the bedroom:
–9403.89
Other:
The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size, and would impart its essential character.
Therefore, the mirror would not be classified in subheading 9403.50, HTSUS. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. Based on the above, pursuant to GRI 3(b), the mirror is classified in subheading 9403.89 as other furniture.
Source:CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 49, DECEMBER 16, 2020
