HQ 083028: Protest for Further Review 0712-8-000190, office work stations, screens, wood furniture, parts of wood furniture

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 083028

                          June 8, 1990

CLA-2 CO:R:C:G  083028  JMH

CATEGORY:  Classification

TARIFF NO.:  727.35

District Director
U.S. Customs Service
127 North Water St.
Ogdensburg, NY  13669

RE:  Protest for Further Review 0712-8-000190, office work
     stations, screens, wood furniture, parts of wood furniture

Dear Sir:

     The following is our decision regarding the Protest for
Further Review No. 0712-8-000190, dated October 17, 1988.  At
issue is the classification under the Tariff Schedules of the
United States ("TSUS") of certain basic units of office work
stations.

FACTS:

     The articles in question are three models of basic units
used with office work stations imported from Canada by Biltrite
Nightingale.  The three models are the Regency, Opta and Panel
Form basic units.  Each of these basic units has a back panel,
two smaller side panels and a work surface that lies horizontally
between the three panels.  The pieces are imported and sold
together.

     The importer believes that the basic units should be
classified as wood furniture in item 727.35, TSUS.

     Headquarters Ruling Letter 078497 ("HQ 078497"), dated
October 3, 1986, viewed these basic units as panels and
classified them as wood screens in item 206.67, TSUS.  HQ 078497
was issued to Elite/Biltrite and concerned the same basic units
as the subject protest.

     Upon entry, the basic units were classified under item
206.67 as wood screens, in accordance with HQ 078497.



                               -2-


ISSUE:

     Whether the Regency, Opta and Panel Form basic units are
"Wood blinds, shutters, screens, and shades, all the foregoing,
with or without hardware...Other..." under item 206.67, TSUS, or
"Furniture, and parts thereof, not specifically provided for...Of
wood...Furniture other than chairs..." under item 727.35, TSUS.

LAW AND ANALYSIS:

     Schedule 7, Part 4, Subpart A, headnote 1(v), TSUS, excludes
"blinds, shutters, curtains, screens and shades" from
classification within that portion of the TSUS.  (emphasis
added).  Therefore, if the basic units are screens, the units
cannot be classified as furniture.

     A screen is a wall.  In cases of office work stations, a
screen is usually a moveable wall.  Such a wall is also commonly
known as a divider, panel or partition.  Office dividers, panels
or partitions have been consistently classified as screens.
However, office partitions are vertical articles of varying
widths and heights without any appendages to them.  See
Headquarters Ruling Letter 080045, dated August 8, 1988,
Headquarters Ruling Letter 051940, dated June 14, 1977, and
Headquarters Ruling Letter 065376, dated October 6, 1980.

     It is the opinion of this office that the basic units in
question are more than screens.  The panels support a table top.
The panels and horizontal surface are imported and sold together.
The basic units not only divide or partition office work space,
but provide a surface upon which work may be performed.  That the
work surface, an appendage, was included with the back and side
panels of the basic unit was not evident in HQ 078497.

     Since the basic units are more than screens, they are not
excluded from Schedule 7.  The basic units are properly
classified as "Furniture, and parts thereof, not specifically
provided for...Of wood...Furniture other than chairs..." under
item 727.35, TSUS.  HQ 078497 is revoked, in accordance with
Customs Regulation 177.9(d), 19 C.F.R. 177.9(d) (1989).

HOLDING:

     The Regency, Opta and Panel Form basic units are more than
screens.  They are properly classified as "Furniture, and parts
thereof, not specifically provided for...Of wood...Furniture
other than chairs..." under item 727.35, TSUS.

     HQ 078497 is revoked, in accordance with Customs Regulation
177.9(d), 19 C.F.R. 177.9(d) (1989).

                               -3-


     The protest should be granted.  A copy of this decision
should be attached to the Form 19 Notice of Action for the
protest.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division