CLA-2-73:OT:RR:NC:N1:121
Mr. Michael G. Hodes
Hodes, Keating & Pilon
134 North Lasalle Street, Suite 1300
Chicago, IL 60602
RE: The tariff classification of stainless steel sink/tables from China
Dear Mr. Hodes:
In your letter dated August 10, 2016, you requested a tariff classification ruling on behalf of Elkay Manufacturing Company.
The products under consideration are identified as “Soiled Dish Tables,” and “Under Counter Dish Tables.” You explain in your letter that they are collectively known as “food service dish tables” that are used in restaurants and food preparation facilities to stage and rinse dirty dishes and utensils before placing them in dish washing machines.
The Soiled Dish Tables come in six models: DDT 36-LX, DDT 48-RX, DDT 60-LX, DDT 72-RX, DDT 96-RX and DT 30-120-1-X. The Under Counter Dish Tables come in two models: UDT-50-LX and UDT-60-RX. The various models differ in their length and the orientation of their legs (right or left sided).
Each “food service dish table” is made of welded construction and consists of one 6-inch deep stainless steel sink bowl and counter, a stainless steel U-channel and either an 8-inch or a 10-inch high stainless steel backsplash. In most cases, they are imported with pre-punched holes for plumbing connections (e.g. hot and cold water and drain in the sink basin). Each is supported by a set of left-side or right-side galvanized steel legs, depending on the orientation of the table. Exceptions are model DDT 96-RX that has two sets of galvanized steel legs and model DT30-102-1-X that has three sink bowls and three sets of stainless steel legs.
The Soiled Dish Tables and Under Counter Dish Tables differ only in their physical relationship to the dish washing machine. Soiled Dish Tables are positioned next to the dish washing machine and attach to it at the unsupported side of the counter. Under Counter Dish Tables are positioned over the dishwashing machine, which sits underneath the counter.
You propose classification for the subject articles in subheading 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture. This office disagrees.
GRI 3(a) provides, in relevant part, that when goods are prima facie classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. EN (IV) to GRI 3(a) explains that: "in general it may be said that: (a) A description by name is more specific than a description by class" and "(b) If the goods answer to a description which more clearly identifies them, that description is more specific than one where identification is less complete." Our courts have interpreted this so-called "rule of relative specificity" to mean that "we look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty." Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998). Accordingly, we find that the subject food service tables are more specifically described in heading 7324, HTSUS, which provides for sanitary ware of iron or steel.
The applicable subheading for the food service dish tables will be 7324.10.0050, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, sinks and wash basins, of stainless steel, other. The general rate of duty will be 3.4 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Barbara Kaiser at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division