![]() The applicable subheading for the #933862 wall cabinet will be 44, HTS, which provides for wooden articles of furniture not falling within chapter 94. However, we note that the unit is not designed to stand on the floor, and it is not considered “shelved furniture.” Thus, classification in Chapter 94, HTS, is not applicable. You suggest that this product is classifiable in heading 9403, HTS, which provides for certain furniture. The bins enhance the storage function of the cabinet but are of secondary importance. For tariff classification purposes, the article will be considered a “composite good” whose essential character is imparted by the wooden cabinet, which predominates over the fabric bins in terms of bulk, weight, appearance and value. In this connection, it is instructive to note General Rule of Interpretation (“GRI”) 2(a) of the Harmonized Tariff Schedule of the United States (HTS), which states, in pertinent part, that any reference to an article in a heading includes a reference to that article complete or finished, entered unassembled or disassembled. The sample is presented in unassembled condition, but the components are pre-drilled, and the necessary fittings and fasteners for assembly are included. The back panel of the unit descends a few inches below the shelf, and has four wooden pegs attached to it. Each bin features a leather handle to facilitate pulling it out from the cabinet. The bins are open topped, cube-shaped receptacles made of nonwoven polyester fabric with sewn-in cardboard stiffeners. Packed together with the cabinet are four small storage bins designed to fit snugly within the respective compartments. Three vertical panels divide the interior space into four compartments of equal size. It is made of wood particle board covered with plastic veneer that simulates a wood-grain finish. The article is a wall cabinet or “enclosed shelf,” 23-5/8” wide by 6” deep by 11” high, resembling a box with an open front. ![]() The sample is being returned to you as requested. A sample and photo of a product identified as “storage 4-drawer” (item # 933862) were submitted for our examination. Butterline: In your letter dated August 22, 2003, you requested a tariff classification ruling. RE: The tariff classification of wooden wall cubby shelves with fabric bins, from China.
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