CLA-2-94:OT:RR:NC:N4:433
Robert Resetar
Manager, Customs & Trade Compliance
Porsche Cars North America
One Porsche Drive
Atlanta, GA 30354
RE: The tariff classification of a “Work Table and Fixture Kit” from Germany.
Dear Mr. Resetar:
In your letter dated August 6, 2015, you requested a tariff classification ruling. Additional information furnished indicates that the work table and fixtures are imported together in the same quantities and in the same shipments, though in different cases because of their large size. You further indicate that there are no excess tables and the tables are made exclusively for use with the fixtures.
Item Number 8759 is identified as the “Work Table and Fixture Kit.” The kit consists of a rolling work table with a rotating plate attached to the top surface. The work table measures approximately 24 inches in length by 24 in width by 36 inches in height, and is made of aluminum. Included in the kit are various aluminum fixtures which are designed to be attached to the adapter plate by means of four threaded fasteners. It is stated that the function of the kit is to hold various automotive body parts, such as hoods, trunk lids, doors, etc., when they are removed from the automobile for maintenance.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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 GRI may then be applied.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.” GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately. Whereas, if component goods of unassembled articles are imported together, in equal quantities, even in separate boxes, the items are aggregated to determine the appropriate classification – see Headquarters ruling, HQ H079175 dated April 8, 2010. By application of GRI 2 (a), the Work Table and Fixture Kit, packaged in separate boxes, when imported together in corresponding quantities, is classifiable as the completed work table in subheading 9403.20, HTSUS, the subheading for “Other metal furniture.”
The applicable subheading for the Work Table and Fixture Kit will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division