HQ 952711: Application for further review of protest no. 1401-92-100100; classification of wood library shelf ladders; ExplanatoryNote (EN) to heading 94.03; EN to Chapter 94; EN to heading44.21; ladders not having the character of furniture; subheading9403.60.8080, HTSUSA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952711

                         April 20, 1993

CLA-2 CO:R:C:T 952711 BC

CATEGORY:  Classification

TARIFF NO.:  4421.90.9040

District Director of Customs
U.S. Customs Service
101 E. Main Street
Norfolk, Virginia 23510

RE:  Application for further review of protest no. 1401-92-
100100; classification of wood library shelf ladders; Explanatory
Note (EN) to heading 94.03; EN to Chapter 94; EN to heading
44.21; ladders not having the character of furniture; subheading
9403.60.8080, HTSUSA

Dear Sir:

     This responds to the referenced application for further
review of protest no. 1401-92-100100, dated July 13, 1992.  We
have reviewed the protest and our response follows.

FACTS:

     The merchandise at issue are wood library shelf ladders
designed for book searching along library shelves.  We understand
that the ladders have rollers on the bottom and the top and are
attached at the top to a bar which is connected either to the
shelves or the wall supporting the shelves.  The ladders can be
moved and positioned along the length of the shelves for ease in
retrieving books and other materials.

     The merchandise was entered on January 29, 1992, and was
classified as other articles of wood under subheading
4421.90.9040, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  The protest was timely filed on July 13,
1992.  PROTESTANT contends that the merchandise should be
classified as other wooden furniture, other, other under
subheading 9403.60.8080, HTSUSA.

ISSUE:

     What is the proper classification of the wood library shelf
ladders, 4421.90.9040, HTSUSA, or 9403.60.8080, HTSUSA?
 LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's) applied,
as appropriate, in sequential order.  General Rule of
Interpretation 1 provides that classification is determined in
accordance with the terms of the headings and any relative
section and chapter notes.  Aiding in the classification of
merchandise are the Explanatory Notes (EN's) of the Harmonized
Commodity Description and Coding System.  The EN's constitute the
official interpretation of the tariff at the international level. 
While they are not legally binding, they are consulted for
guidance and accorded appropriate weight in making classification
determinations.  (See Treasury Decision (T.D.) 89-80, 23 Cust.
Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

     PROTESTANT contends that the ladders should be classified
under heading 9403, HTSUSA.  Chapter 94, HTSUSA, covers
furniture, among other articles.  Heading 9403, HTSUSA, covers
other furniture and parts thereof.  The EN's to heading 94.03
provide the following (p. 1579):

          The heading does not include:

          (b) Ladders and steps, trestles, carpenters'
          benches and the like not having the character
          of furniture; these are classified according
          to their constituent material (headings
          44.21, 73.26, etc.)

The General EN's to Chapter 94 (p. 1574) provide that "the term
'furniture' does not apply to articles used as furniture but
designed for placing on other furniture or shelves or for hanging
on walls or from the ceiling."  (There are exceptions to this
provision that are inapplicable here.)

     The ladders at issue, being attached to the shelves or the
wall supporting the shelves, are not considered "furniture" for
purposes of Chapter 94, HTSUSA.  Consequently, by virtue of the
above quoted EN to heading 94.03, the ladders are not covered in
heading 9403, HTSUSA, and are classified according to constituent
material.  This places them under heading 4421, HTSUSA, covering
other articles of wood.  See the EN's for heading 44.21, wherein
the following is provided (p. 639):

          The heading includes:

          (3)  Theatrical scenery, joiners' benches,
          ladders and steps, . . .

     Based on the foregoing, we conclude that the classification
of the ladders under subheading 4421.90.9040, HTSUSA, was correct
and this protest should be denied.

HOLDING:

     The wood library shelf ladders at issue are classifiable as
other articles of wood under subheading 4421.90.9040, HTSUSA. 
You are directed to deny this protest.  A copy of this ruling
should be attached to the Customs Form 19, Notice of Action,
provided to PROTESTANT. 

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division