CLA-2-94:OT:RR:NC:N4:433
Scott Hoffman
Trans American CHB, Inc.
2775 Broadway
Buffalo, NY 14227
RE: The tariff classification of metal filing cabinet from Canada.
Dear Mr. Hoffman:
In your letter dated April 1, 2010, on behalf of Fileco/Teknion (TK Canada), you requested a tariff classification ruling.
Photographs and description have been provided for a completed filing cabinet. The modular designed seamless case is used for all units featuring fixed fronts, receding doors, hinged cupboard doors or in combination units using a mixture of opening alternatives. The cabinet’s internal structure is pierced on a 1.6 inch module providing internal flexibility within each cabinet to configure or reconfigure the cabinet to the user’s preference. The cabinet is reinforced internally using “boxed beam” top and bottom reinforcement, MIG welded in hidden locations to the side frames creating a strong internal case structure. The seamless top is TIG welded and buffed smooth to finish each of the four top corners. The four leveling glides feature a 1.5 inch wide base to reduce the imprint of the cabinet on the floor covering. These frames are 20-gauge steel and are Electro-spot welded to the sides of the cabinet.
All metal drawer fronts (22-gauge steel) feature a double wall Electro-spot welded construction. Front options include a full width inset pull with an adjustable and removeable label holder or die cast handle. Fronts are screw-mounted to rollout shelves providing ease and flexibility should the fronts need to be reconfigured within the unit. Not shown in the photographs, but available is a file cabinet configuration with hinged cupboard doors made from 22-gauge steel featuring double wall Electro-spot welded construction. For the stability of the file cabinet Teknion recommends counterbalance weights, made from natural granite slabs, be installed within the unit.
Your original request specifically asks whether or not the granite counterbalance weights of foreign origin should be separately classified from that of the metal file cabinets? It is stated within your request that the granite counterbalance weights are added when specified by the customer, and that these weights are permanently attached to each of the cabinets by industrial grade hot melt adhesive. When file cabinets are imported with granite counterbalance weights permanently attached to each unit these weights form part of the furniture unit itself per piece; these granite counterbalance weights are not required to be separately broken out by classification for tariff purposes.
In cases where granite counterbalance weights of foreign origin would be imported separately from that of its file cabinets, classification would be elsewhere other than furniture of “Heading 9403” of the Harmonized Tariff Schedule of the United States (HTSUS), regardless of cut to shape, unless combined with other parts which clearly identify them as parts of furniture – see Explanatory Notes (ENs) to Chapter 94, Parts, HTSUS.
The applicable subheading for the metal filing cabinets, with granite counterbalance weights installed prior to import, will be 9403.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Metal furniture of a kind used in offices, Filing cabinets.” 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