CLA-2-94:OT:RR:NC:N4:433
Dale Scott Kaufman
Purchasing Manager
Viking Life-Saving Equipment (America) Inc.
1400 NW 159 Street, Suite 101
Miami, FL 33169
RE: The tariff classification of deck cradles from Thailand or Denmark.
Dear Mr. Kaufman:
In your letter dated September 18, 2014, you requested a tariff classification ruling. Descriptive and illustrative literature were provided.
The merchandise concerned involves three deck cradles identified by model numbers 1000012, 1000013 and 1000053. Illustrative literature indicates that, the 1000012 is a galvanized (steel or aluminum) deck cradle for the Viking DK 4-8 persons throw-overboard liferaft; the 1000013 is a galvanized (steel or aluminum) deck cradle for the Viking DK 10-16 persons throw-overboard liferaft; and the 1000053 is a galvanized (steel or aluminum) deck cradle for the Viking DK 20- 25 persons throw-overboard liferaft. Throw-overboard liferafts are stored in containers on decks of vessels and inflate in the water when the painter line is pulled. Deck cradles are used to secure liferafts onboard vessels and are affixed to the deck of vessels by means of bolts.
The three deck cradles are stated in the illustrative literature to come complete with lashings (lashings are used to secure liferafts to their cradles). This ruling only pertains to the three deck cradles, and not the containers used to store and protect liferafts, nor the lashings used to hold the liferafts to the cradles.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 94 of the 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.
Further provided, the ENs to the HTSUS, heading 9403, states in pertinent part, that:
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 (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.
The heading includes furniture for:
(1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side boards, dressers, cupboards; food safes; bedside tables; beds (including wardrobe beds, camp beds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught screens; pedestal ashtrays; music cabinets, music stands or desks; play pens; serving trolleys (whether or not fitted with a hot plate).
(2) Offices, such as: clothes lockers, filing cabinets, filing trolleys, card index files, etc.
(3) Schools, such as: school desks, lecturers’ desks, easels (for blackboards, etc.).
(4) Churches, such as: altars, confessional boxes, pulpits, communion benches, lecterns, etc.
(5) Shops, stores, workshops, etc., such as : counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing works.
(6) Laboratories or technical offices, such as: microscope tables; laboratory benches (whether or not with glass cases, gas nozzles and tap fittings, etc.); fume cupboards; unequipped drawing tables.
We observe both furniture for general use and furniture for special uses are combined within each of the categories listed in 1 to 6 above. Food safes, filing trolleys, lecturers’ desks, pulpits, dress racks, and laboratory benches (whether or not with glass cases, gas nozzles and tap fittings), are clearly furniture designed for special uses. Plant and music stands are furniture for special uses too. See New York ruling, N178216 dated August 25, 2011, in which a wrought iron aquarium stand was classified within the furniture provisions of Chapter 94, HTSUS.
Both a rack’s purpose and a stand’s purpose are similar, in that they hold and display objects placed upon them or in them. Examples of specialized use racks are: racks that are used in nurseries to hold and display plants and flowers; racks that are used inside of supermarket stores in their refrigeration units for the storage and display of consumer beverages and foods, and other goods requiring refrigeration; racks that are used in toy stores for the containment and display of play-balls and other amusement objects; and racks that are used in stores selling sporting goods for holding and display of fishing rods, guns, skies, wakeboards, and so on. Deck cradles share in the functionality of racks in that liferafts are place upon them for containment until deployed in the event of an emergency, and they are similar to stands, in that liferafts are placed (held) on deck cradles until deployed in the event of an emergency. It is our opinion that the deck cradles are a form of a specialized rack, and as there are no other headings in the nomenclature that are more specific for classification purposes, they are classifiable in heading 9403, HTSUS.
The applicable subheading for the deck cradles 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/.
You indicate in your ruling request that the deck cradles are not part of a larger assembly and, when used in combination with the lashings with which they are shipped, are designed solely to stabilize and safely hold containerized Viking life rafts. It is unclear, if the deck cradles are packaged together with their lashings, or whether the deck cradles are packaged in bulk and the lashings are boxed separately from their deck cradles. Further, it is unclear whether the lashings are shipped in the same shipment with the cradles in equal quantities, or are boxed in separate shipments from their cradles. Upon receipt of an explanation of the boxing and shipping of the cradles and lashings, this office will issue a ruling on the lashings.
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 E-mail Address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division