CLA-2-94:OT:RR:NC:N4:433
Bryon Brown
Import manager
Lifetime Products
Freeport Center, Building D-11
Clearfield, UT 84404.
RE: The tariff classification of compost tumbler from China.
Dear Mr. Brown:
In your letter dated April 7, 2010, you requested a tariff classification ruling.
Descriptive and illustrative literature indicates that model 60021, is a “compost tumbler” designed to stand on the floor or ground. The composter is constructed from heavy-duty Ultra Violet (UV) protected High-density polyethylene (HDPE) panels, has a powder-coated steel frame and galvanized steel base, with an 80 gallon capacity – 10.72 cubic feet. Its dimensions are 35.5” wide by 40” long by 43” high. All hardware is included, as well as instructions on assembly of the good.
Listed benefits are stated to be: black, double walled panels to absorb and retain heat; extra large, removable lid for easy filling and dumping; ingenious tumbler design that turns on axis for easy and balanced rotation; spring-loaded pin to lock rotation during filling; aerated internal bar mixes compost and allows air flow; and aesthetically pleasing appearance.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 2(a) provides: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Further provided, the Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the EN’s should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The ENs for Chapter 94, General, to the HTSUS, provides in pertinent part, the following definition for the term furniture: (A) 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 the 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 also included in this category.
Suitably the “compost tumbler” meets the definition for furniture, in that the good is for placing on the floor/ground and is used mainly for the utilitarian purpose of filling, storing and retrieving compost within the tumbler; the compost itself is used as a soil conditioner, fertilizer for the soil, and natural pesticide for the soil. Descriptive literature indicates that the good is used in the lawn and garden.
Regarding, essential character, the Explanatory Notes to GRI 3 (b) (VIII) expounds on its’ construct and 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 material or component that imparts the essential character to the good. In this case the essential character of the good is imparted by the HDPE panels of the unassembled “compost tumbler,” in that the panels provide the shape and form of the item, and with emphasis added, the container (tumbler) to which the compost is stored and retrieved.
Accordingly, classification is made in accordance with GRI 2(a), HTSUS, in that the unassembled composter has the essential character of the finished good. Classification of the “compost tumbler” is Subheading 9403.70, HTSUS – the provision for furniture of plastic. If imported separately, the powder coated metal frame and HDPE panels made for the “compost tumbler” will be Subheading 9403.90 – the provision for parts of furniture.
The applicable subheading for the “compost tumbler,” if from reinforced or laminated plastics, will be 9403.70.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics; Household.” The rate of duty will be free.
The applicable subheading for the “compost tumbler,” if not from reinforced or laminated plastics, will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Other; Household.” The rate of duty will be free.
The applicable subheading for the HDPE panels, imported separately, if from reinforced or laminated plastics, for the “compost tumbler,” will be 9403.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastic: Of reinforced or laminated plastics.” The rate of duty will be free.
The applicable subheading for the HDPE panels, imported separately, if not from reinforced or laminated plastics, for the “compost tumbler,” will be 9403.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastic: Other.” The rate of duty will be free.
The applicable subheading for the steel frame, imported separately, for the “compost tumbler,” will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other; Of metal.” 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