CLA-2-87:OT:RR:NC:N1:101
Holly Burrows
PNG Worldwide LLC
1749 Old Rothsville Road
Lititz, PA 17543-9036
RE: The tariff classification of a hand truck from China
Dear Ms. Burrows,
This ruling is being issued to correct Customs Ruling Number N044496, dated November 20, 2008, to include additional information concerning your proposed Harmonized Tariff Schedule of the United States (HTSUS) number for classification of the item. A complete corrected ruling follows.
In your letter dated November 17, 2008, you requested a tariff classification ruling on behalf of your client Clark Associates of Lancaster Pennsylvania.
The item under consideration has been identified as the Stack Chair Cart. You state in your ruling request that the purpose of the Stack Chair Cart is to assist in the movement of stacked chairs. The Stack Chair Cart is made of ¾ inch steel tube with two (2) 7.5 inch rubber wheels. It measures approximately 53 inches high, 14 ½ inches wide with a 19 ½ inch platform for lifting.
In your request, you propose classification of the Stack Chair Cart in subheading 9403.20.0020 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Other furniture … : Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN Chapter 94, GENERAL, (A) states “For purposes of this Chapter, the term ‘furniture’ means: Any ‘movable’ articles (not included under other more specific headings of the Nomenclature) … .”
EN 87.16(B)(4) states “The heading includes: Hand- … propelled vehicles. Trucks … of various kinds … .” The current Merriam-Webster Dictionary defines “hand truck” as “a small hand-propelled truck”, defines “truck” as “a small barrow consisting of a rectangular frame having at one end a pair of handles and at the other end a pair of small heavy wheels and a projecting edge to slide under a load” and as “a wheeled vehicle for moving heavy articles”, defines “edge” as “the line where an object … begins or ends” and defines “vehicle” as “a means of carrying or transporting something.” The Stack Chair Cart meets all of these definitions.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8716 of the HTSUS provides for
“ … other vehicles, not mechanically propelled … .” The Stack Chair Cart meets the definition of “vehicle” as defined in the current Merriam-Webster Dictionary and is not mechanically propelled; thus, it does not meet the definition of “furniture” required for classification in HTSUS heading 9403 because it is included under a more specific heading of the Nomenclature.
General Note 3. (h)(vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the Stack Chair Cart will be 8716.80.5090, HTSUS, which provides for “ … other vehicles, not mechanically propelled; … parts thereof: Other vehicles: Other: Other: Other”. The rate of duty will be 3.2%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
Some hand trucks imported from China may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from Tariff Classification and Origin Rulings issued by Customs and Border Protection. The Import Administration can be contacted at http:// www. trade.gov/ia (click on “Contact Us”). You can also view a list of current AD/CVD cases on the United States International Trade Commission website at http://www. usitc.gov (click on “Antidumping and countervailing duty investigations”). AD/CVD deposit and liquidation messages can be searched for using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “ADD/CVD Search”).
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division