CLA-2-94:OT:RR:NC:N4:433
Bryon Brown
Lifetime Products, Inc.
Freeport Center Building, D-11
P.O. Box 160010
Clearfield, UT 84016
RE: The tariff classification of a garden caddy imported in one shipment, and separately imported components of that caddy, from China.
Dear Brown:
In your letter dated December 11, 2012, you requested a tariff classification ruling. Illustrative photos were provided.
Model 60094, is described as the Lifetime, Garden Caddy. The garden caddy is a two wheeled cart designed for outdoor use to assistance in the movement of up to seven, full-sized, garden tools. The cart moves by means of two, seven inch heavy duty wheels. The cart is constructed of a powder coated metal frame and attached to the frame are two High Density Polyethylene (HDPE) blow molded panels. HDPE is a form of plastic. The lower panel serves as a base for the seven garden tools to stand in an upright position, while the top panel secures each tool in place. The lower panel also has a shaped out, semi-circle, for the placement of a bucket that attaches to the cart by manner of a bungee cord. The cart’s total dimensions are: 23 inches wide, 28 inches deep and 42 inches high, and can hold up to 100 pounds. This item will be shipped in one carton and requires partial assembly. Company provided information indicates that the blow molded panels weighs 7.5 pounds and the metal frame weighs 17.5 pounds, with the cost of the panels and frame being equal.
In addition to the classification of the Garden Caddy, when imported in its entirety, as depicted below, you are requesting classification for (1) the HDPE panels when imported separately; (2) the metal frame when imported separately; and (3) the seven inch injection molded wheels when imported separately. It is stated, the panels, frame and wheels, when imported separately, will be for the aftermarket service in the event of any manufacturing defects.
The Garden Caddy is composed of different components (metal, plastic and textiles) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), 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 instance, the metal frame appears ordinary to many types of mobile, two wheeled carts, therefore, it is our opinion that the essential character of the Garden Caddy is imported by the two blow molded, plastic panels, as the panels allow for the functionality of the cart, which is the placement, holding and movement of the seven garden tools. See: The Home Depot, U.S.A., Inc. v United States, Slip Op. 06-49, dated April 7, 2006.
The applicable subheading for the Garden Caddy, if made from reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household. The rate of duty will be free.
The applicable subheading for the Garden Caddy, if not made from reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” The rate of duty will be free.
The applicable subheading for the plastic panels and heavy duty seven inch wheels, imported separately, if made from reinforced or laminated plastics, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
The applicable subheading for the plastic panels and heavy duty seven inch wheels, imported separately, if not made from reinforced or laminated plastics, will be 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other; Other.” The rate of duty will be free.
The applicable subheading for the steel frame, imported separately, 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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,
Thomas J. Russo
Director
National Commodity Specialist Division