CLA-2-94:OT:RR:NC:N4:433
Yolanda Russell
Big Apple Customs Brokers, Inc.
151-02 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a wrought iron aquarium stand from China.
Dear Ms. Russell:
In your letter dated July 7, 2011, on behalf of Blue Ribbon Pet Products Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
A sample of a wrought iron aquarium stand, model number ATS-10-20, has been submitted to this office. The stand is designed to be placed on the floor. The stand is twenty-seven inches in height and twenty-four inches in length. The stand can be disassembled into four parts: the top, two sides (which has two legs per side), and a storage basket that connects to the middle of the four legs about eight inches from the bottom. The storage basket is designed to hold light weight supplies and accessories. Illustrative literature states that the stand can support 10 or 20 gallon aquariums on the top shelf only.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The General ENs 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, churches, schools. . . . .
Heading 9403, HTSUS, provides for other furniture and parts thereof. The ENs to heading 9403, HTSUS, state, in pertinent part: “This heading covers furniture and parts thereof, not covered, by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.) and also furniture for special uses. The heading includes furniture for: private dwellings, hotels, etc.; offices; schools; churches; shops, stores, workshops, etc.; and laboratories or technical offices.”
Specifically, under the category for “private dwelling, hotels, etc.” exemplars of stands include plant stands, hall stands, umbrella stands and music stands. By its very nature a stand is a frame on or in which something may be placed for support – Merriam-Webster Online Dictionary. As such, we are of the opinion that the floor standing, aquarium stand is of the class and kind of merchandise falling within the provision for other furniture.
The applicable subheading for the aquarium stand, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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