CLA-2-94:OT:RR:NC:N4:433
Maria Russo
Import Manager
Omnitrans Corporation Ltd.
167-16 146 Avenue
Jamaica, NY 11434
RE: The tariff classification of “café barrier” from China.
Dear Ms. Russo:
In your letter dated March 22, 2011, on behalf of Peerless Umbrella Company, you requested a tariff classification ruling. Photographs of the item were received.
The item is described as a café barrier, consisting of a fabric banner attached by clips to two steel posts with their bases. The post is made of steel tubing, and measures 51mm in diameter and 1mm in thickness. The square base is made of steel, and measures 20 inches by 20 inches. The banner which hangs between the posts is made of olefin fabric. This barrier is used to create a partition between an outdoor eating area in front of a restaurant and the sidewalk.
Consistent with Headquarters Ruling HQ 964916 dated July 27, 2002, screens themselves are usually defined as articles of furniture. The Oxford English Dictionary (Compact Disc), Oxford University Press, 1999, defines screens as a piece of furniture consisting usually of an upright board or frame hung with leather, canvas, cloth, tapestry, or two or more such boards or frames hinged together. Accordingly, the café barrier is a movable article of furniture used in a place of business classifiable under heading 9403, Harmonized Tariff Schedule of the United States (HTSUS) – the provision for other furniture.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the HTSUS, the “café barrier” is composed of different components (metal and fabric) and is therefore considered a composite good. Regarding the essential character of the barrier, the Explanatory Notes (ENs) to GRI 3 (b) (VIII), HTSUS, state 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 composite good. In this case, the fabric imparts the essential character to the good, as it provides partial privacy for the restaurant’s patrons from the public.
The applicable subheading for the Café Barrier, will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other: 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