CLA-2-94:OT:RR:NC:N4:433
Nikolay Vasiliev
BM Global Group Corp.
1 Radisson Plaza, Suite 800
New Rochelle, NY 10801
RE: The tariff classification of a mobile television cart/stand from China.
Dear Mr. Vasiliev:
In your letter dated August 14, 2015, you requested a tariff classification ruling. Illustrative literature was provided. Additional information located on the internet indicates that the mobile television cart/stand can be used for the following purposes: home use, classroom use, meeting room use, tradeshow use, boardroom use, and restaurant use.
Item number AVA1500-60-1P is described as the “Universal Mobile TV Cart TV Stand with Mount for LED, LCD, Plasma, and Curved Displays 32”-65” up to 100 lbs.” The item is floor standing, has a body and mount composed of metal, a height adjustable audio/video shelf and camera tray composed of plastic, and four castor wheels – two of which are lockable. From floor to center of the display unit the height of the cart/stand can be increased in 2 inch increments, ranging from 40.5 inches up to 60 inches.
The Universal Mobile TV Cart TV Stand with Mount is a composite good composed of metal and plastic. As such, the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs), at GRI 3 (b). The Explanatory Notes (ENs) to the 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.
It is our opinion that the metal body with mount imparts the essential character to the good, in that the body with affixed mount fulfills the primary purpose of the cart/stand which is the holding and positioning of LED displays, LCD displays, Plasma displays, and Curved displays.
The applicable subheading for the AVA1500-60-1P, Universal Mobile TV Cart TV Stand with Mount, 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