CLA-2 CO:R:C:F 957272 ALS
District Director of Customs
111 W. Huron St, Room 603
Buffalo, NY 14202-2378
RE: Request for Further Review of Protest 0901-94-101261, Dated
August 5, 1994, Concerning Plastic Storage Containers
Dear Mr. McMullen:
This ruling is on a protest that was filed against your
decision of August 5, 1994, regarding an entry for certain
plastic storage containers.
FACTS:
The articles under consideration are plastic storage
containers, also referred to as bins, of various sizes, which are
used for the display and storage of bulk food products in a
retail store. The bins may be used for their designed purpose by
being placed on a free standing shelving system or on a counter.
ISSUE:
Are the subject bins classifiable as furniture under
subheading 9403.70.8030, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
- 2 -
In considering whether the subject bins, as imported, are
classifiable as furniture, we consulted Chapter 94 of the HTSUSA,
and the relative Explanatory Notes (EN), which represent the
opinion of the international classification experts.
We initially noted that the bins are general purpose
articles designed for the storage and display of bulk food
products. In order to be used they must be on another article,
i.e., a standing shelf unit, a counter. They are not designed
for placing on the floor or ground. In regard thereto we
considered Legal Note 2 to Chapter 94, HTSUSA, which provides
that:
2. The articles (other than parts) referred to in headings
9401 to 9403 are to be classified in those headings
only if they are designed for placing on the floor or
ground.
It is noted that General Note (A) of the EN to Chapter 94,
the term "furniture" means:
(A) Any "movable" articles...which have the essential
characteristic that they are constructed for placing on
the floor or ground....
A provision, following General Note (B)(ii) of the EN
provides that:
Except for goods referred to in subparagraph (B) above, 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.
We have concluded that the plastic bins under consideration,
which are not designed for placing on the floor but are designed
for placing on other furniture, etc., do not meet the
requirements for furniture as contained in the referenced
provisions. Also, since the plastic bins are not solely or
principally for use as parts of articles that do meet those
requirements for furniture, we have concluded that they are not
parts of furniture.
HOLDING:
Plastic storage bins of various sizes designed to be placed
on a free standing shelving system, a counter, shelves, or other
similar devices rather than on the ground or on a floor, are not
furniture or parts of furniture. They are classifiable in - 3 -
accordance with the provisions covering the material from which
they are fabricated, plastic in the instant case. We, therefore,
have concluded that the subject articles are classifiable in
subheading 3926.90.9590, HTSUSA, and are subject to a general
rate of duty of 5.3 percent ad valorem.
The bins, if goods originating in the territory of Canada
pursuant to the provisions of General Note 12, HTSUSA, and if
they comply with the provisions of General Note 12(t)/39.10, may
be eligible for preferential tariff treatment under NAFTA.
Since the classification indicated above is the same as the
classification under which the entry was liquidated, you are
instructed to deny the protest in full.
A copy of this ruling should be attached to the Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3553-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be provided by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division