Customs expertise: Customs classification of a shelf

How to classify a wooden shelf on a metal stand?

Identifiers firstCustoms headingsmay concern our article.

In this case, the positions of the Harmonized System (SH4) Possible options include:

• 4421  » Other articles of wood «
• 7326  » Other articles of iron or steel «
• 9403  » Other furniture and parts thereof «

RECALL
The tariff classification of the goods is carried out in application of different provisions contained in the Common Customs Tariff: general interpretative rules, terms of headings and subheadings, notes to sections and chapters.

Since wood is one of the two constituent substances of our article, we could start by studying the Chapter 44 : the heading 4421 which covers various articles in this field seems, at first glance, capable of covering our shelf...

But since our article is also 50% metal, let's take a look at Chapter 73 dealing with articles of iron or steel : position 7326 also seems likely to correspond...

These two constituent matters of the article being present in equal parts, therefore impossible to objectively favour either of these two tariff headings !

The right reflex: see the explanatory notes!

When reading the explanatory notes, the wise observer will notice an essential point in common between the two chapters that we are trying to divide: notes 1 (n) to Chapter 44 and 1 (j) to Section XV, which includes Chapter 73, both indicate that articles falling within Chapter 94 must be excluded. Capital information which naturally directs us to our third working hypothesis.

The Chapter 94 treats, inter alia, furniture, bedding and prefabricated constructions: of which act.

This is where the first Rule of interpretation of the Common Customs Tariff The wording of the titles of Sections, Chapters or Sub-Chapters should be considered as having only the following meaning:an indicative value : whether in the technical description or in the trade name of the article, the indication of component parts of wood or metal is therefore not sufficient to justify classification in one or the other heading. 

We must therefore first consider theessential characterof our article, i.e. its primary function or use.

However, this shelf, which is intended to furnish the walls with private housing, is mainly intended to offer a storage space and/or a support for a television set, which, therefore, potentially makes a piece of furniture easier.

In Chapter 94 there are only 6 separate headings, of which only 9403 could correspond to a shelf-type cabinet. Yes, but that's it, la note 2 to Chapter 94 states that « Articles (other than parties) referred to in^bone94.01 to 94.03 shall be designed for land on the ground« Ouch!

Intended to be fixed to the wall and without feet to rest on the ground, would our article be excluded from this Chapter? Well, no! The explanatory notes mention exceptions to this rule:

« However, these positions remain in place, even if they are designed to be suspended, fixed to the wall or placed on each other: cabinets, libraries, shelves and furniture with complementary elements; [...]« 

The wall shelf that we occupy must therefore be regarded as a piece of furniture within the meaning of the heading 9403.

Regulatory obligation: no approximation!

Let us now refine our customs classification until we obtain the exact customs nomenclature : the many Subheading of heading 9403 make distinctions according to the Constituent material furniture (wood, metal, plastic,...) and their context of use (offices, kitchens, rooms,...).

If the composition of our item is equal in value (50% wood, 50% metal), the parts of wood (tablettes) and metal (frame) have different functions. However, except for exceptions*, furniture consisting of several materials is classified according to the material in which the structure is manufactured: in the case of the framework.

That shelf should therefore be classified as « Other metal furniture » under CN code 9403 20 80. 

* By application of general rule 3 (b) for the interpretation of the Combined Nomenclature, the compositional material may confer on the whole its essential character if its value is higher. In our context, this could be the case if shelf shelves were made of precious wood for example.

Technical specifications of the product :

• Shelf consisting of two wooden shelves (medium density fibre panel) and a metal structure (iron or steel), sold unmounted (vis and mounting ankles are packed in a cardboard box).
• Attached to the wall, the metal frame welcomes tablets held by screws.
• Capable of carrying a maximum load of 50kg, this item is presented as being able to accommodate various objects including a television.
• The wood and metal elements represent 50% of the total value of the item, respectively.