CLA-2-94:OT:RR:NC:N4:433
Courtney Cabin
Phoenix International
Freight Services Ltd.
1501 N. Mittel Blvd., Suite A
Wood Dale, IL 60191
RE: The tariff classification of Bucket Bench from China.
Dear Ms. Cabin:
In your letter dated November 2, 2009, on behalf of The Faucet Queens Incorporated, you requested a tariff classification ruling.
The Bucket Bench is a collapsible auto washing bench and storage unit. The bench is used while washing a car; it measures 29 inches long, 14 inches wide and 18 inches high. The bench is on swivel caster wheels and has a metal frame that supports a bottom open mesh shelf and a top open mesh seat. Both the shelf and seat are stated to be made of polyester. There is also a collapsing water bucket within the bench made of Polyvinyl Chloride - PVC. Photos indicate on one of the outer-sides of the bench there are mesh pockets for the holding of auto cleaning tools.
The Bucket Bench is composed of different components [metal frame, and mesh seat and shelf, and PVC bucket] and is considered a composite good. Regarding the essential character of the item, the Harmonized Tariff Schedule of the United States (HTSUS), Explanatory Notes to GRI 3 (b) (VIII), states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the structural metal frame of the Bucket Bench imparts the essential character of the combination bench, storage unit and water bucket.
The applicable subheading for the Bucket Bench, will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other; Outdoor; Other; 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,
Robert B. Swierupski
Director
National Commodity Specialist Division