CLA-2-87:OT:RR:NC:N1:101
Magnus Skoog, Product Manager
Cannon Equipment
15100 Business Parkway
Rosemount, MN 55068-1793
RE: The tariff classification of a metal cart from China
Dear Mr. Skoog,
In your letter dated January 27, 2012, you requested a tariff classification ruling.
The item being considered is a customized, three-sided, vertical Metal Cart (Model # 11005-971) movable by hand. You state that the Cart is constructed of carbon steel with a zinc-plated finish. It consists of a rectangular, foldable base with four (4) castors supporting it and three (3) open-framed, U-shaped sides with height extensions. There is a vertical handle on one of the sides to allow the Cart to be pulled. The Cart measures 79 inches in height by 69 inches in width by 23.75 inches in depth. The purpose of the Cart is to hold finished products. The products are loaded onto the Cart in one location and then moved via truck to a different location where the Cart and its contents are unloaded. The Cart is then transported by truck back to its original location where the process continues repeating itself.
You proposed classification of the Metal Cart in HTSUS subheading 9403.20.0030 which provides for “Other furniture … : Other metal furniture: Other: Other.” We are not of the opinion that the Cart is of the class and kind of goods to be called “Furniture” in that the utilitarian purpose of equipping shops, stores, workshops or factories and the like, appears to be subordinate to the transportation of goods.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8716 provides for “ … other vehicles, not mechanically propelled … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8716.80 provides for “ … other vehicles, not mechanically propelled … : Other vehicles.”
The applicable classification subheading for the Metal Cart (Model # 11005-971) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … other vehicles, not mechanically propelled … : Other vehicles: Other: Other: Other.” The rate of duty will be 3.2%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division