CLA-2-94:OT:RR:NC:N4:433
Shawn Beckett
Customs Compliance Coordinator
Leggett & Platt Global Services
5950 W. 51st Street
Chicago, IL 60638
RE: The tariff classification of “combined beverage business carts” and “present carts” from China.
Dear Mr. Beckett:
In your letter dated December 7, 2009, you requested a tariff classification ruling.
Part number WST1349CSUB1 is described as the combined beverage business cart. The cart is made of steel, and features two wire shelves, a stainless steel top, and a hang rail connected by four posts. The cart has four easy rolling five-inch resilient castors with brakes. This is a multi use cart used mainly by restaurant or hospitality establishments.
Part number WST1349CSUB2 is described as the combined beverage business cart. The cart is made of steel, and features two wire shelves, a stainless steel top, and a hang rail connected by four posts. The cart has four easy rolling five-inch resilient castors with brakes. Attached to the hang rail is a wired pulp tray holder. “Drinks are placed on the stainless steel surface during preparation, and cup holders are stored in the wire pulp tray holder.” This is a multi use cart used mainly by restaurant or hospitality establishments.
Part number WST1350CSUB1 is described as the present cart. The cart is made of steel, and features three wire shelves, a stainless steel top, and a hang rail connected by four posts. This item has four easy rolling five-inch resilient castors with brakes. This is a multi use cart used mainly by restaurant or hospitality establishments.
Part number WST1350CSUB2 is described as the present cart. The cart is made of steel, and features three wire shelves, a stainless steel top, and a hang rail connected by four posts. The cart has four easy rolling five-inch resilient castors with brakes. Attached to the hang rail is a wired pulp tray holder. “Drinks are placed on the stainless steel surface during preparation, and cup holders are stored in the wire pulp tray holder.” This is a multi use cart used mainly by restaurant or hospitality establishments.
When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Explanatory Notes to Chapter 94 state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term "furniture" means: Any "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, . . . .” It is our opinion that the metal floor standing multi use carts meet the definition for furniture, in that the items’ utilitarian functions are to equip restaurant or hospitality establishments for the preparation, placement and serving of food and beverages.
The applicable subheading for the multi use carts, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture; Other; Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division