CLA-2-94:OT:RR:NC:N4:433
Shelly Hess
District Manager
IJS Global Inc.
12480 NE Marx Street
Portland, OR 97230
RE: The tariff classification of a metal rack from China.
Dear Ms. Hess:
In your letter dated September 17, 2012, on behalf of Jomedoba Enterprises, D/B/A Monster Products, you requested a tariff classification ruling.
A description and photographs of a floor standing metal rack has been submitted to this office. The rack is composed of stainless steel and is intended for use in the food industry. The rack is approximately 67-inches tall by 38-inches wide, and has 9 removable shelves. The rack has four six inch wheels, which facilitates ease of movement and positioning, and enhance the mobility of the products placed upon it. As described and depicted in the photographs, the rack appears to be a type of food service cart.
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, churches, schools, cafes, restaurants, laboratories, hospitals…etc….
For one to classify this cart within the provision for furniture of heading 9403, HTSUS, the item must not be designed for the transportation of goods of heading 8716, HTSUS. The cart 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 cart 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 description and photographs, one finds that this cart is not primarily constructed for the purposes of transportation of goods from one location to another location, or for the transportation to multiple locations, via commercial conveyance or personal vehicle. Based on the Company provided information, it appears that the intended purpose of the cart is for distribution, stocking and work-in-process related to items of the food industry. Accordingly, the cart falls within the definition of furniture, and is therefore, classified in heading 9403, HTSUS – the provision for other furniture and parts thereof.
The applicable subheading for the cart, 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