# HQ H007444

June 16, 2008

## CLA-2 RR:CTF:TCM H007444 JPJ

**CATEGORY:** Classification

**TARIFF NO.:** 7323.99.9060; 8302.50.0000; 9403.20.0020

Port Director

Bureau of Customs and Border Protection

1 East Bay Street\
Savannah, Georgia 31401

**RE:** Internal Advice; Classification of Deluxe Organizer Racks,
Cabinet Organizers, Expandable Shoe Organizer, Shelving Units, and
Chrome Drawer Organizer

Dear Port Director:

This is in response to your memorandum forwarding a request for internal
advice dated December 7, 2006, filed by Bryan Cave LLP on behalf of
Emerson Storage Solutions, ClosetMaid Corporation ("ClosetMaid"). The
internal advice request concerns the classification under the Harmonized
Tariff Schedule of the United States (HTSUS) of deluxe organizer racks,
cabinet organizers, an expandable shoe organizer, shelving units, and a
chrome drawer organizer. Product pictures and specifications were
submitted for our review.

**FACTS:**

The subject articles are described as follows:

Item 8002 12" Deluxe Organizer Rack

> Item 8002 is a 12" Deluxe organizer rack ("Two-Tier Rack"). It has two
> tiers of shelves that are manufactured of plastic coated metal wire.
> Each tier has small sides to secure the items placed on the shelf, and
> the rack is mounted onto an inside cabinet wall or some other kitchen
> or household wall.

Item 8033 18" Deluxe Organizer Rack

> Item 8033 is an 18" Deluxe organizer rack ("Four-Tier Rack"). It has
> four tiers of shelves manufactured of plastic coated metal wire. Each
> tier has small sides to secure the items placed on the shelf, and the
> rack is mounted onto a kitchen or household wall.
>
> Item 8044 18" Deluxe Organizer Rack
>
> Item 8044 is an 18" deluxe organizer rack ("Eight-Tier Rack"). It has
> eight tiers of shelves manufactured of plastic coated metal wire. Each
> tier has small sides to secure the items placed on the shelf, and the
> rack is also mountable onto a kitchen or household wall for storage.

Item 3051 11" White Cabinet Organizer

> Item 3051 is an 11" cabinet organizer ("11" Cabinet Organizer"). It is
> an organizer basket that is manufactured of plastic coated metal wire
> and is positioned on a chrome slide track which is mounted to the
> shelf on the inside of the cabinet.

Item 3052 14" Cabinet Organizer (white)

> Item 3052 is a 14" cabinet organizer ("14" Cabinet Organizer"). It is
> an organizer basket that is manufactured of plastic coated metal wire
> that is positioned on a chrome slide track which is mounted to the
> shelf on the inside of the cabinet.

Item 8037 Expandable Shoe Organizer

> Item 8037 is an expandable shoe caddy ("Expandable Shoe Rack") made of
> base metal that rests on the ground and is used to store shoes. It is
> for household use.

Item 37300-00 shelving

> Item 37300-00 is a shelf. It is made of metal wire with a plastic
> coating and is designed for mounting to the wall or incorporating into
> an organizer unit.

Item 53481 Chrome Drawer Organizer

> Item 53481 is a chrome drawer organizer ("Drawer Organizer") which
> fits inside a kitchen or desk drawer and is used to organize utensils
> or desk supplies.

The record indicates that all of the merchandise was entered at the Port
of Savannah on one entry, entry number 110-12573649, under subheading
6307.90.9889, HTSUS, which covers "Other Made-Up Articles of Textiles".
The invoice described the merchandise as "Metal Wire Racks, Shelves,
Baskets".

A Notice of Action Form (CBP Form) 29 dated December 6, 2006, proposed
to classify the metal deluxe organizer racks, metal cabinet organizers,
and chrome drawer organizer (Item numbers 8002, 8033, 8044, 3051, 3052,
and 53481) under subheading 7323.99.9060, HTSUS, and the metal floor
standing expandable shoe rack (Item number 8037) under subheading
9403.20.0020, HTSUS. CBP's proposed classification of the shelving (Item
number 37300-00) is not clear from the Notice of Action.

In a letter dated December 7, 2006, the importer requested internal
advice. In said internal advice, the importer states that the metal
cabinet organizers and deluxe organizer racks (Item numbers 8002, 8033,
8044, 3051, and 3052) are properly classified under subheading
8302.50.0000, HTSUS; the shoe caddy (Item number 8037) is properly
classified under subheading 9403.20.0015; and the chrome drawer
organizer and shelving (Item numbers 53481 and 37300-00) are properly
classified under subheading 7323.99.9060, HTSUS.

**ISSUE:**

Whether the deluxe organizer racks (Item numbers 8002, 8033, and 8044)
and cabinet organizers (Item numbers 3051 and 3052) are classified under
heading 7323, HTSUS, as household articles of iron or steel, or under
heading 8302, HTSUS, as base metal mountings, fittings and similar
articles. . .base metal hat-racks, hat-pegs, brackets and similar
fixtures.

Whether the expandable shoe organizer is classified under heading 9403,
HTSUS, as other furniture and parts thereof: other metal furniture,
other: counters, lockers, racks, display cases, shelves, partitions and
similar fixtures.

Whether the shelving and chrome drawer organizer are classified under
heading 7323, HTSUS, as household articles of iron or steel.

**LAW AND ANALYSIS:**

Classification of merchandise under the Harmonized Tariff Schedule of
the United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal
notes do not otherwise require, the remaining GRI's may then be applied.

The HTSUS provisions under consideration are as follows:

7323. Table, kitchen or other household articles and parts thereof, of
      iron or steel; iron or steel wool; pot scourers and scouring or
      polishing pads, gloves and the like, of iron or steel:

> Other:

99. Other:

> Not coated or plated with precious metal:
>
> Other:

90. Other

> 7323.99.9060 Other

\* \* \* \* \* \* \* \* \* \*

8302. Base metal mountings, fittings and similar articles

> suitable for furniture, doors, staircases, windows,\
> blinds, coachwork, saddlery, trunks, chests, caskets
>
> or the like; base metal hat racks, hat-pegs, brackets and similar
> fixtures; castors with mountings of base metal; automatic door closers
> of base metal; and base metal parts thereof:
>
> 8302.50.0000 Hat-racks, hat pegs, brackets and similar fixtures, and
> parts thereof

\* \* \* \* \* \* \* \* \* \*

The Harmonized Commodity Description and Coding System Explanatory Notes
(\"EN's\") constitute the official interpretation of the Harmonized
System at the international level. While neither legally binding nor
dispositive, the EN's provide a commentary on the scope of each heading
of the HTSUS and are generally indicative of the proper interpretation
of these headings. See T.D. 89-80.

EN 73.23 indicates that heading 7323 comprises a wide range of iron or
steel articles, **not more specifically covered by other headings of the
Nomenclature**, used for table, kitchen or other household purposes
(emphasis added). The EN further provides that this group includes other
household articles such as wash coppers and boilers; dustbins, buckets,
coal scuttles and hods; watering-cans; ash-trays; hot water bottles;
bottle baskets; movable boot-scrapers; stands for flat irons; baskets
for laundry, fruit, vegetables, etc; letter boxes; clothes-hangers, shoe
trees; luncheon boxes.

The U.S. Court of International Trade (CIT) has noted Webster's New
World Dictionary of American English 654 (3d College ed. 1988)'s
definition of the term "household" as "of a household or home;
domestic." The Court determined that when "household" is used with the
term "articles" a use provision is created. Hartz Mountain Corp. v.
United States, 903 F. Supp. 57, 59, CIT Slip Op. 95-154 (Sept. 1, 1995).
The Court found the phrase "household articles" to be a use provision
within the context of subheading 3924.90.50. Similarly, we believe that,
within the context of heading 7323, when "household" is used with the
term "articles" a use provision is created. Hartz Mountain Corp. v.
United States, 903 F. Supp. 57, 59, CIT Slip Op. 95-154 (Sept. 1, 1995).

The deluxe organizer racks (Item numbers 8002, 8033, and 8044) and
cabinet organizers (Item numbers 3051 and 3052) are used for kitchen and
other household purposes.

The cabinet organizers (Item numbers 3051 and 3052) are organizer
baskets manufactured of plastic coated metal wire that are positioned on
chrome slide tracks that are mounted to shelves inside a cabinet. The
photographs of the cabinet organizers indicate that they are used inside
cabinets to organize and store items such as household cleaning
supplies, pots and pans. The cabinet organizers provide for the
efficient storage of household articles. The pull-out baskets slide out
easily along the mounted tracks, providing easy access to items stored.

The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are also
manufactured of plastic coated metal wire. Each is a multi-tiered
shelving/storage unit. Just like the cabinet organizers, the deluxe
organizer racks are used to organize, provide easy access to, and store
items such as household cleaning supplies and pantry food items. The
deluxe organizer racks are mounted to household or kitchen walls or to
the inside of cabinet or pantry doors.

The importer argues that pursuant to the EN, these items are more
specifically covered by heading 8302, HTSUS, and, pursuant to GRI 1,
should be classified under subheading 8302.50.0000, because the terms of
this subheading specifically include these items, and suggests that all
items are mounted, either to a wall, to a door, or to the inside of a
cabinet.

Heading 8302 provides for base metal mountings, fittings and similar
articles. . .base metal hat-racks, hat-pegs, brackets and similar
fixtures\[.\] EN 83.02 provides, in pertinent part, that:

> \[t\]his heading covers general purpose classes of base metal
> accessory fittings and mountings, such as are largely used on
> furniture, doors, windows, coachwork, etc. . . .

This heading covers:

\* \* \* \* \* \* \* \* \*

> \(G\) Hat-racks, hat-pegs, brackets (fixed, hinged, or toothed, etc.)
> and **similar fixtures** such as coat racks, towel racks, dish-cloth
> racks, brush racks, key racks \[emphasis in original\].

The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are
[ejusdem generis]{.underline} with the above exemplars (see Sports
Graphics, Inc. v. United States, 24 F. 3d 1390, 1392 (Fed. Cir. 1994)),
"\[a\]s applicable to classification cases, [ejusdem
generis]{.underline} requires that the imported merchandise possess the
essential characteristics or purposes that unite the articles enumerated
[eo nomine]{.underline} in order to be classified under the general
terms"). The essential characteristic or purpose of the above-listed
exemplars is that they are racks used to hang and store things, such as
coats, towels, dish cloths, brushes and keys. The deluxe organizer racks
(Item numbers 8002, 8033, and 8044) at issue share this essential
characteristic or purpose, in that they are mounted to cabinet doors,
household or kitchen doors or walls and are used to organize and store
household items such as cleaning supplies and pantry food items.

Accordingly, pursuant to GRI 1, the deluxe organizer racks (Item numbers
8002, 8033, and 8044) are classifiable in subheading 8302.50.0000,
HTSUS, as hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof.

Although the cabinet organizers (Item numbers 3051 and 3052) are also
mounted and used to organize and store household articles such as
cleaning supplies and pots and pans, the cabinet organizers can not be
mounted to cabinet doors, household or kitchen doors or walls. Instead,
the product literature indicates that the cabinet organizer baskets are
situated on chrome slide tracks and mounted horizontally inside a
cabinet to cabinet flooring or shelves. Whereas the deluxe organizer
racks, once mounted, are affixed vertically to a door or wall, the
cabinet organizers, once mounted, effectively slide in and out of a
cabinet, affording the user with easy access to all items stored within
the cabinet organizer basket. As such, the essential characteristic or
purpose of the cabinet organizers is not to hang items. Therefore, the
cabinet organizers are not **similar fixtures** such as coat racks,
towel racks, dish-cloth racks, brush racks and key racks.

This is consistent with NY J87955, dated August 26, 2003, which
determined that an under-the-sink, steel-wire epoxy-coated 3 tier
storage basket that is mounted under the cabinet on slides is classified
in subheading 7323.99.9060, HTSUS.

The importer argues that the cabinet organizers (Item numbers 3051 and
3052) are similar to a hanging coffee/tea cup rack designed to slide
over cabinet shelves classified in subheading 8302.50.0000 in NY L83810,
dated April 27, 2005. However, the essential characteristic or purpose
of the hanging coffee/tea cup rack is to hang cups securely from a
cabinet shelf. The arms of the hanging coffee/tea cup rack slide over a
cabinet shelf, allowing coffee/tea cups to hang from hooks under a
cabinet shelf. The cabinet organizers (Item numbers 3051 and 3052) do
not have hooks and are not otherwise used to hang any items.

Accordingly, pursuant to GRI 1, and EN 73.23, the cabinet organizers
(Item numbers 3051 and 3052), used for kitchen or other household
purposes, and not more specifically covered by other headings of the
Nomenclature, are classifiable in subheading 7323.99.9060, HTSUS, as
Table, kitchen or other household articles and parts thereof, of iron or
steel; Other:; Other:; Not coated or plated of precious metal:; Other:;
Other; Other.

Item number 8037 is an expandable shoe organizer. It is a two-tier,
floor standing shoe rack made of tubular metal and intended for
household use. The importer argues that pursuant to GRI 1, the shoe
organizer is specifically provided for by the terms of subheading
9403.20.0015, HTSUS, and argues that this position is consistent with NY
H80056 dated April 25, 2001. However, in said ruling, an expandable and
stackable, ebony chrome, floor-standing shoe rack made of tubular chrome
steel was properly classified in subheading 9403.20.0020, HTSUS. No
evidence is presented that the shoe rack is principally used in the
home.

We have also found NY G89544, dated April 19, 2001, which classified a
two-tier supreme floor standing shoe rack made of tubular chrome steel
with adjustable and expandable racks in subheading 9403.20.0020, HTSUS.
We have also found NY J88740, dated September 18, 2003, which classified
a two-tier floor standing shoe rack made of tubular chrome steel in
subheading 9403.20.0020, HTSUS. The CBP Proposed Notice of Action dated
12/06/2006 also classified the expandable shoe rack in subheading
9403.20.0020, HTSUS. The expandable shoe organizer is specifically
provided for by the terms of subheading 9403.20.0020, HTSUS, as Other
furniture and parts thereof:; Other metal furniture; Other:; Counters,
lockers, racks, display cases, shelves, partitions and similar fixtures.

Item number 37300-00 is described as a plastic coated wire shelf. A copy
of page 108 from the 08/17/2006 price catalog provided by the importer
describes the product name as "Shelf & Rod 12"". The importer states
that the shelf is used in the home and is wall-mounted or incorporated
into an organizer unit. However, only the shelf is being imported. As
such, the U.S. Court of International Trade has stated that "\[i\]t is
well established that an imported article is to be classified according
to its condition as imported. . . ." [XTC Products, Inc. v. United
States]{.underline}, 15 CIT 348, 352, 771 F. Supp. 401, 405 (1991). See
also [United States v. Citroen]{.underline}, 223 U.S. 407 (1911).

The importer argues that this item is a household article of metal that
is not specifically provided for elsewhere in the tariff schedule and is
classified in subheading 7323.99.9060, HTSUS. The importer cites NY
R04919 dated October 13, 2006, which determined that a mesh shelf of
epoxy-coated steel that is wall-mounted in any room in the home was
properly classified under subheading 7323.99.9060, HTSUS. Accordingly,
pursuant to GRI 1, item number 37300-00 is classified under subheading
7323.99.9060, HTSUS, which provides for table, kitchen or other
household articles and parts thereof, of iron or steel, other, other,
not coated or plated with precious metal, other, other, other.

Item number 53481 is described as a chrome drawer organizer made of iron
or steel, and not enameled. The photograph of the chrome drawer
organizer indicates that it is an open, shallow metal box designed to be
placed in a kitchen drawer to act as a holder for flatware and related
items. It features dividers that form several compartments that allow
the user to separate and organize cutlery. The importer argues that this
item is properly classified under subheading 7323.99.9060, HTSUS. The
CBP Proposed Notice of Action dated 12/06/2006 also classifed this item
under subheading 7323.99.9060, HTSUS.

Accordingly, pursuant to GRI 1, the chrome drawer organizer (Item number
53481) is classifiable in subheading 7323.99.9060, HTSUS, as Table,
kitchen or other household articles and parts thereof, of iron or steel;
Other:; Other:; Not coated or plated of precious metal:; Other:; Other;
Other.

**HOLDING:**

The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are
classifiable within subheading 8302.50.0000, HTSUS, which provides for
base metal hat-racks, hat pegs, brackets and similar fixtures, and parts
thereof.

The cabinet organizers, drawer organizer and shelf (Item numbers 3051,
3052, 53481, and 37300-00) are classifiable within subheading
7323.99.9060, HTSUS, which provides for table, kitchen or other
household articles and parts thereof, of iron or steel, other, other,
not coated or plated with precious metal, other, other.

The expandable shoe rack is classifiable within subheading 9403.20.0020,
HTSUS, which provides for Other furniture and parts thereof:; Other
metal furniture; Other:; Counters, lockers, racks, display cases,
shelves partitions and similar fixtures.

Sincerely,

Myles B Harmon, Director

Commercial Rulings Division