CLA-2-94:OT:RR:NC:N4:433
Robert L. Eisen
Lindsay A. Minnis
Baker & McKenzie
1114 Avenue of the Americas
New York, NY 10036
RE: The tariff classification of carts from China.
Dear Mr. Eisen and Ms. Minnis:
In your letter dated July 18, 2012, on behalf of Cannon Equipment Inc., you requested a tariff classification ruling.
Model number 84-0752-001 is described as the Cart Monster. The cart is composed of zinc plated metal, has no sides with three shelves, and has a load capacity of 1,000 lbs. The shelves are 22-inches deep by 120-inches wide. The overall dimensions of the cart are 48½-inches deep by 120-inches wide by 85½-inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement and positioning. Two floor locks are included with the cart. Twenty carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart is used as a retail display for nursery and other products, and can be rolled to any location inside or outside of the store.
Model number 11253-900C is described as a one shelf, two sided cart K-56. The folding cart is composed of zinc plated metal, has two sides with one base shelf, and has a load capacity of 750 lbs. Additional shelving is available and sold separately. The overall dimensions of the cart are 21¼ inches deep by 56-5/8 inches wide by 80-7/16 inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement, positioning, and even transportation of product within a conveyance. Three-hundred carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart was designed specifically for use in the nursery industry as a display for flowers and plants, can hold fifty-six flats, and can be rolled to any location inside or outside of the store, as well as used for the transportation of goods to and from the store. Towbars and hitches are standard equipment for towing by hand or by vehicle, allowing for hookup of multiple carts together for movement of more products in less time.
Model number 11255-900C is described as a one shelf, three sided cart F-48. The folding cart is composed of zinc plated metal, has three sides with one base shelf, and has a load capacity of 1,500 lbs. Additional shelving, up to 17-shelves, is available and sold separately. The cart features a 2” by 2” wire grid on the sides and back for optimal containerization which eliminates the need for stretch wrapping product. The overall dimensions of the cart are 43 inches deep by 48 inches wide by 82 inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement and positioning. One-hundred and seventy-six carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart was designed specifically for use in the nursery industry as a display for flowers and plants, can hold 48 8-pack flats, and can be rolled to any location inside or outside of the store. Additionally, this cart is forklift-able offering an alternative method for loading and unloading.
Model number 83-9922-000C is described as a three shelf, three sided cart F-26. The folding cart is composed of zinc plated metal, has three sides with three solid sheet metal shelves that are sloped 1-1/8 of an inch from front to back to provide optimal handling stability and product retention, and has a load capacity of 500 lbs. The overall dimensions of the cart are 24¼ inches deep by 26 inches wide by 66½ inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement and positioning. Two-hundred and eighty-eight carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart is primarily used for the display of eggs in grocery and supermarket locations, has a capacity of 240 dozen egg cartons, and can be rolled to any location inside or outside of the store. Secondary uses of the cart indicate for stocking, distribution and work-in-process for other industries and facilities.
Model number 83-0452-000C is described as a three shelf, three sided cart F-38. The folding cart is composed of zinc plated metal, has three sides with three shelves that are sloped for product retention purposes, and has a load capacity of 750 lbs. The overall dimensions of the cart are 25 inches deep by 38 inches wide by 66½ inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement and positioning. Two-hundred and thirty carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart is primarily used for the display of eggs in grocery and supermarket locations, has a load capacity of 360 dozen egg cartons, and can be rolled to any location inside or outside of the store. Secondary uses of the cart indicate for stocking, distribution and work-in-process for other industries and facilities.
Model number 83-0446-100C is described as a dairy 80 gallon, five shelf, two sided cart F-26. The folding cart is composed of zinc plated metal, has two sides with five shelves and has a load capacity 800 lbs. The maximum load for milk displayed is 80 gallon jugs or 180 ½-gallon jugs. The overall dimensions of the cart are 26-5/16 inches deep by 26-7/8 inches wide by 65-11/16 inches high. The cart has two rigid casters and two swivel casters that enhance the mobility of the products and facilitates ease of loading, movement and positioning. One-hundred and thirty-six carts can be placed inside a 53-foot trailer (quantity subject to change due to customer shipping requirements). This cart is primarily used to display milk and milk related products in grocery and supermarket locations, and can be rolled to any location inside or outside of the store. Secondary uses of the cart indicate for stocking, distribution and work-in-process for other industries and facilities.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), 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, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc….
For one to classify these carts within the provision for furniture of heading 9403, HTSUS, the items must not be designed for the transportation of goods of heading 8716, HTSUS. The carts cannot be used solely or principally for the transportation of goods from point A to Point B, or even to points C, D, E, and beyond. To be classified as furniture, the carts must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the descriptive and illustrative literature for the carts in question, one finds that these carts are not primarily constructed for the purposes of transportation of goods from one location to another location, or for multiple locations, via commercial conveyance or personal vehicle. Overall, the Company provided documentation indicates that the primary use of these carts is for display and subsequent purchase of product by consumers. Secondary uses for these carts can include distribution, stocking and work-in-process. Accordingly, these carts fall within the definition for furniture, and are classified in heading 9403, HTSUS – the provision for other furniture and parts thereof.
The applicable subheading for the carts, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division