&&The product at issue is a KNAGGLIG storage box (46 cm x 31 cm x 25 cm height) made of unfinished solid pine wood. This article is designed to sit on the shelves of the IKEA IVAR shelving and organizer units or be stacked on another storage box. It is intended for storing loose or odd shaped items as the box is sturdy. This product requires assembly.

&&The Explanatory Notes to heading 44.20 state that this heading includes: "(1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes.&&However, the heading excludes ordinary kitchen spice-boxes, etc.; (2) Articles of wooden furniture, other than those of Chapter 94 (see the General Explanatory Note to that Chapter)." The product at issue does not meet the term "furniture" in the General Explanatory Notes to Chapter 94 as the term does not apply to articles used as furniture but designed for placing on other furniture or shelves. Further, the wooden boxes are not considered articles of heading 44.15 as packing cases, boxes, crates, drums and similar packings, of wood, since they are not used for general packing and transport purposes. Rather, the product at issue is considered an article of wooden furniture of heading 44.20.