CLA-2-94:OT:RR:NC:N4:433
Erol Fikri
Customs/Import Manager
George Patton Associates, Inc.
55 Board Common Road
Bristol, RI 02809
RE: The tariff classification of a literature shelf from China.
Dear Mr. Fikri:
In your letter dated October 9, 2013 and received by the National Commodity Specialist Division on October 17, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
SKU # BPSS is described as a “literature shelf” for use on a leaflet display. The leaflet display consists of a banner pole on a circular base with slanted shelves all made of steel. According to the BP Series Instruction Sheet each shelf measures 18.25 inches wide by 13.5 inches high by 1.50 inches deep. A metal connector and support arm are attached to the back side of the shelf allowing the arm to slide into groves located on the banner pole. Together, the floor standing banner pole, having one shelf or up to four shelves, stacked vertically on one side or on both sides, form a complete leaflet or magazine display unit. This display unit can hold brochures, pamphlets, magazines and books.
You suggest that the literature shelf should be classified in subheading 9403.20.0020 of the Harmonized Tariff Schedule of the United States (HTSUS), the subheading for counters, lockers, racks, display cases, shelves, partitions and similar fixtures. This would be correct if you were importing the complete leaflet or magazine display unit made from metal. However, only the shelf or shelves are being imported, and therefore, form only part of the display unit. As such, the classification of the shelf or shelves falls to the parts provision of heading 9403, HTSUS.
The applicable subheading for the literature shelf will be 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division