CLA-2-94:OT:RR:NC:N4:433
Scott Harris
Logistics Manager
Symbotic LLC
200 Research Drive
Wilmington, MA 01887
RE: The tariff classification of wire mesh decking from China.
Dear Mr. Harris:
In your letter dated October 19, 2015, you requested a tariff classification ruling. Illustrative literature was provided.
Illustrative literature identifies the item’s name as “wire mesh decking.” The wire mesh decking is 50-inches wide by 39-inches deep, and has a listed wire diameter of 5.0 mm (approximately 0.19685 of an inch) with a listed mesh space of 50*100 mm (approximately 50*3.93701 inches). The wire mesh decking is composed of electro-galvanized steel and is rib reinforced, and has a load capacity of 600 lbs. You indicate that the wire mesh decking is for use on pallet racks.
We note that upon installation of the wire mesh decking on pallet racks and (non-pallet) floor or ground standing racks that shelving systems are formed. Additionally, we note that, when sized appropriately wire mesh decking is used as shelves (standalone shelving units) affixed directly to walls. For purposes of this ruling, standalone shelving units affixed directly to walls will not be ruled upon as their dimensions do not fall within the wire mesh decking used on pallet racks or (non-pallet) floor or ground standing racks.
In Bauerhin Technologies Limited v. United States, 19 CIT 1441, 914 F. Supp. 554 (1995), aff’d 110 F.3d 774 (Fed. Cir. 1997), the court pointed out that there are two distinct lines of cases, also known as tests, for defining the word “part” in the tariff. Starting with U.S. v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, (1933) T.D. 46075 (1933), cert. denied, 292 U.S. 640 (1934), this line of cases holds that a part of an article is something necessary to the completion of that article without which the article to which it is to be joined could not function as such article. Another line of cases evolved from United States v. Antonio Pompeo, 43 CCPA 9, C.D. 1669 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated solely for use upon the article, and, once installed, the article will not operate properly without it.
The wire mesh decking’s relationship to pallet racks or (non-pallet) floor or ground standing racks of the merchandise concerned satisfies both the Willoughby Camera and Pompeo test for a part. Under the Willoughby Camera test, the wire mesh decking is an integral part of finished shelving systems because without the wire mesh decking items placed on the shelves would fall to the ground. Under the Pompeo test, the wire mesh decking is imported solely for use in shelving systems, and moreover, the wire mesh decking serve no other purpose than to function as parts of shelving systems for purposes of placing and storing items upon. With case in point, wire mesh decking used for pallet racks or (non-pallet) floor or ground standing racks falls within the parts provision for furniture of heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the wire mesh decking used for pallet racks or (non-pallet) floor or ground standing racks will be 9403.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of Metal: Welded wire rack decking, whether or not galvanized, plated or coated.” 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