&&These cabinets are a series of wall-mounted and floor-supported telecommunications enclosures designed to secure communications equipment for a cross connect. It features a rear panel with pre-punched knockouts for conduit cable points, vented side panels and lockable doors.

&&You have proposed classification number 8538.10.00.00, which provides for “Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus.” Heading 85.38 provides for “parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37.”&&&&Departmental Memorandum D10-0-1 “Classification of Parts and Accessories in the Customs Tariff” defines a part as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”. This cabinet does not conform to this definition, in that it is not “integral to the design and essential to the function” of the host product(s). As such, heading 85.38 is not applicable.&&&&The Legal Note 2 to Chapter 94 provides for articles to be classified in the headings if they are designed for placing on the floor or ground. Furniture can be described as moveable articles which have the essential characteristics that they are for use on the ground and have a utilitarian purpose.&&&&Section 11 of the Customs Tariff requires that the Compendium of Classification Opinions be consulted when determining the tariff classification of a product. The Compendium provides a 2014 opinion that classifies a similar cabinet in subheading 9403.20.&&&&Based on documentation submitted, this metal cabinet meets the definition of furniture and is not considered to be “of a kind” used in an office environment.&&