CLA-2-94:OT:RR:NC:N4:433
Michael G. Hodes, Esq.
Nina C. Mohseni, Esq.
Hodes Keating & Pilon
134 North LaSalle Street, Suite 1300
Chicago, IL 60602
RE: The tariff classification of “Playball racks” from China.
Dear Mr. Hodes and Ms. Mohseni:
In your letter dated December 12, 2013, on behalf of Hedstrom Entertainment, division of Ball, Bounce and Sport Inc., you requested a tariff classification ruling. Material breakdowns by weight, surface area and cost of the composition materials for the racks were not provided. As such, general industry practices and physical observations relating to construction of the racks will be taken into account.
Item number 92-3200 is described as the PVC Playball rack. The rack is made of polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 48 inches wide by 24 inches deep by 84 inches high, and has three wire shelves. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3202 is described as the Black PVC Playball rack. The rack is made of black polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 36 inches wide by 24 inches deep, by 84 inches high, and has three wire shelves all in a black powder coated finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3204 is described as the PVC Playball rack, Black color, with sign card. The rack is made of black polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 30 inches wide by 30 inches deep by 64 inches high, and has one wire shelf in a black powder coated finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3210BLK is described as the PVC Playball rack, Black. The rack is made of black polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 24 inches wide by 24 inches deep by 84 inches high, and has three wire shelves all in a black powder coated finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3214 is described as PVC Playball rack with metal net tray. The rack is made of white polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 46 inches wide by 38 inches deep by 84 inches high, and has one metal net tray. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3217 is described as PVC Playball rack. The rack is made of white polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 46 inches wide by 24 inches deep by 70 inches high, and has two wire shelves in a white finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3221CVS is described as the PVC Playball rack, Black color, with sign card. The rack is made of black polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a square cage-like display rack. The rack measures 30 inches wide by 30 inches deep by 32 inches high, and has one wire shelf in a black powder coated finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-5925 is described as White PVC Playball rack. The rack is made of white polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 36 inches wide by 19 inches deep by 60 inches high. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3236 is described as PVC Playball rack. The rack is made of white polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 48 inches wide by 18 inches deep by 72 inches high, and has two wire shelves in a white powder coated finish. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-3250 is described as PVC Playball rack. The rack is made of white polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 48 inches wide by 24 inches deep by 60 inches high, and has two wire shelves. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
Item number 92-4650 is described as #15/#18 PVC Playball rack. The rack is made of polyvinyl chloride (PVC) plastic tubes with black bungee cords strung between the tubes to form a rectangular cage-like display rack. The rack measures 46 inches wide by 46 inches deep by 108 inches high. The rack is not intended to be fixed or attached to the floor or ground, or any other surface structure, and as such, can be easily moved from place to place. Designed to be placed on the floor or ground, the rack is meant to display balls in stores and shops. This rack’s purpose is to contain, display and allow consumers to access the balls.
The General, Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: 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, cafes, restaurants, laboratories, hospitals…etc…. Accordingly, we find that the Playball racks are of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities, specifically providing point of sale (POS) displays for children wanting balls for playtime activities. Thus, the racks fall within the meaning of furniture as defined by the ENs to the HTSUS.
As the Playball racks are composed of different components (i.e., plastic, metal and textiles), they are considered composite goods. 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 the case of the Playball racks, the PVC plastic tubing appears to predominate in weight and surface area, and most likely cost too. Moreover, the PVC plastic tubing provides the structure, form and strength for the racks, thereby allowing for a shelf or shelves or a tray to be placed, and bungees attached. Visually, these items have the general appearance of PVC racks, some of which, have a shelf or shelves or a tray, onto which bungees are placed for purposes of preventing the balls from falling to the floor or ground. Taking all of the above factors into account, we are of the opinion that the plastic tubing of the racks imparts the essential character to the goods.
The applicable subheading for the Playball racks will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division