CLA-2-94:OT:RR:NC:N4:433
Todd Brand
Import Export Manager
Liberty Diversified International
5600 Highway 169 North
New Hope, MN 55428
RE: The tariff classification of magazine racks from China.
Dear Mr. Brand:
In your letter dated July 30, 2013, on behalf of Safco Products Company, you requested a tariff classification ruling. Illustrative literature was provided. These racks are mainly used in offices and reception areas.
Model number 4133SL is the “Luxetm Magazine Rack – 3 pocket.” The frame consists of two silver coated brushed aluminum posts and two long tubes, of which, the cross-section to the frame is one acrylic (not reinforced or laminated) slanted shelf having acrylic lips and acrylic pocket dividers. The pocket dividers allow for the systematic display of magazines and pamphlets, the dividers isolate the magazines and pamphlets from each other, and the lips on the shelf prevent the magazines and pamphlets from falling off the slanted shelf. The rack can accommodate three magazines or six pamphlets. Its finished product dimensions are 31¾ inches wide by 5 inches deep by 15¼ inches high. This item is wall mounted.
Model number 4134SL is the “Luxetm Magazine Rack – 9 pocket.” The frame consists of two silver coated brushed aluminum posts and multiple long tubes, of which, the cross-sections to the frame are three acrylic (not reinforced or laminated) slanted shelves having acrylic lips and acrylic pocket dividers. The pocket dividers allow for the systematic display of magazines and pamphlets, the dividers isolate the magazines and pamphlets from each other, and the lips on the shelves prevent the magazines and pamphlets from falling off the slanted shelf. The rack can accommodate nine magazines or eighteen pamphlets. Its finished product dimensions are 31¾ inches wide by 5 inches deep by 41inches high. This item is wall mounted.
Model number 5575BL is the “5-Pocket Leather Look Magazine Rack.” The rack consists of five slanted shelves. The rack is made of furniture grade particleboard covered over in a Polyvinyl Chloride (PVC) laminate. The PVC laminate has the look and feel of leather, but unlike leather, it is able to withstand heavy use without wear. Its finished product dimensions are 10¾ inches wide by 5 inches deep by 24 inches high. This item is wall mounted.
Model number 5576BL is the “10-Pocket Leather Look Magazine Rack.” The rack consists of ten slanted shelves. The rack is made of furniture grade particleboard covered over in a Polyvinyl Chloride (PVC) laminate. The PVC laminate has the look and feel of leather, but unlike leather, it is able to withstand heavy use without wear. Its finished product dimensions are 10¾ inches wide by 5¾ inches deep by 39 inches high. This item is wall mounted.
Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states that articles referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground, however, articles such as cupboards, bookcases, other shelved furniture and unit furniture can be classified in those headings even if they are designed to be hung, fixed to a wall, or to stand one on the other. We find that the slanted pockets of the magazine racks are akin to angled shelves, thereby falling within the scope of other shelved furniture, thus classifiable within heading 9403, HTSUS – the provision for other furniture and parts thereof.
Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the 4133SL, “Luxetm Magazine Rack – 3 pocket” and 4134SL, “Luxetm Magazine Rack – 9 pocket” are composed of different components (aluminum and acrylic) and are considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. It is our opinion that the acrylic (plastic) slanted shelf or shelves impart the essential character to Luxetm 3 and 9 pocket magazine rack, in that, the shelf or shelves with their lips and dividers allow for the storage, identification and removal of magazines and pamphlets.
Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the 5575BL, “5-Pocket Leather Look Magazine Rack” and the 5576BL, “10-Pocket Leather Look Magazine Rack” are composed of different components (particleboard-wood and PVC laminate) and are considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. It is our opinion that the particleboard (wood) imparts the essential character to 5 and 10 pocket leather-look magazine rack, in that, the particleboard most likely weighs and costs more than the PVC laminate, and moreover, forms the structure of the rack with its slanted shelves, while the PVC laminate simply adorns the visual appearance of the rack.
The applicable subheading for the 4133SL, “Luxetm Magazine Rack – 3 pocket” and the 4134SL, “Luxetm Magazine Rack – 9 pocket,” will be 9403.70.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Offices.” The rate of duty will be free.
The applicable subheading for the 5575BL, “5-Pocket Leather Look Magazine Rack” and the 5576BL, “10-Pocket Leather Look Magazine Rack,” will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in offices: 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,
Myles Harmon
Acting Director
National Commodity Specialist Division