CLA-2 OT:RR:CTF:TCM H161860 EG
Mr. Jean Marc Bellemare
Soleno SPD, Inc.
1160, Route 133
C.P. 147
Iberville, Quebec J2X 4J5
CANADA
RE: Modification of New York Ruling Letter (NY) 853529; Classification of a Steel Furniture Lifter
Dear Mr. Bellemare:
This is in reference to New York Ruling Letter (NY) 853529, dated July 3, 1990, issued to you concerning the tariff classification of Glisdome furniture sliding pads and a steel furniture lifter from Canada under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (CBP) classified the steel furniture lifter in heading 7326, HTSUS, which provides for “other articles of iron or steel.” We have reviewed NY 853529 and find it to be in error. For the reasons set forth below, we hereby modify NY 853529.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed modification was published on July 27, 2011, in the Customs Bulletin, Volume 45, No. 31. CBP received no comments in response to this notice.
FACTS:
The subject article is the steel furniture lifter. NY 853529 describes the steel furniture lifter as being comprised of 98 percent steel and two percent felt and plastic. Through means of a lever action, it aids in lifting furniture onto the Glisdome sliding pads.
ISSUE:
Is the steel furniture lifter classified under heading 7326, HTSUS, as other articles of steel, or under heading 8428, HTSUS, as other lifting machinery?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may then be applied in order.
The HTSUS provisions at issue are as follows:
7326 Other articles of iron or steel . . .
* * *
8428 Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics) …
* * *
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 84.28 states, in pertinent part, that:
With the exception of the lifting and handling machinery of headings 84.25 to 84.27, this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc. (lifting, conveying, loading, unloading, etc.). They remain here even if specialized for a particular industry, for agriculture, metallurgy, etc. …
* * *
Applying GRI 1, the first issue is whether NY 853529 properly classified the steel furniture lifter as an article of steel. Heading 7326, HTSUS, is the provision for articles of steel which are not classified elsewhere. See I.B.M. v. United States, 152 F.3d 1332, 1338 (Ct. Int’l Trade 1998). Therefore, if the furniture lifter can be classified elsewhere, it cannot be classified in heading 7326, HTSUS, by its terms.
The subject furniture lifter is a simple machine used to lift furniture based on the principles of a lever and fulcrum, where the handle serves as the lever and the plastic wheels serve as a fulcrum. Nothing in the terms of the heading, or in the ENs, excludes simple manual lifting machines based on the principals of a fulcrum. In fact, EN 84.28 emphasizes the “wide range” of lifting machines included in the heading. Therefore, the instant steel furniture lifter is described by the terms of heading 8428, HTSUS, and cannot be classified in heading 7326, HTSUS.
HOLDING:
By application of GRI 1 and AUSR 1(a), the furniture lifter in NY 853529 is classifiable under heading 8428, HTSUS. Specifically, it is classifiable under subheading 8428.90.01, HTSUS, which provides, in pertinent part, for “Other lifting … machinery: Other machinery …” The column one, general rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY 853529, dated July 3, 1990, is hereby modified with respect to the classification of the steel furniture lifter.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division