CLA-2-94:OT:RR:NC:N4:433
Melanie A. Hall
Administrative Manager
Weldas Company, LLC
128 Seaboard Lane
Franklin, TN 37067
RE: The tariff classification of “welding screens” from China.
Dear Ms. Hall:
In your letter dated September 27, 2016, you requested a tariff classification ruling. Illustrative literature was submitted. Additional material was obtained through the company website of www.weldasusa.com.
The merchandise concerned are the “LAVAshield® welding screens.” The screens are made of specially formulated vinyl (Polyvinyl Chloride), are heat sealed, and contain grommets for fastening to a floor standing frame – the floor standing frame is not within the subject of this ruling request. The screens are available in three degrees of transparency, which are Yellow – high transparency, low UV resistance; Green – low transparency, high UV resistance; and Orange – moderate transparency, moderate UV resistance. Each transparency level is also available in two different sizes: 6 feet by 6 feet or 6 feet by 8 feet. These screens protect surrounding people, and valuable equipment and property, against unnecessary exposure to flame, spatter, heat and molten splash.
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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. We find, if the “LAVAshield® welding screens” were to come in as an entirety with their frames, the [floor standing screens] would fall within the meaning of furniture, particularly under the category of furniture for special uses.
Further, the ENs to the HTSUS, state in pertinent part that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere. It is our opinion that, the welding screens when assembled to their frames are parts used in the manufacture of specialized furniture. As such, the merchandise concerned falls to subheading 9403.90, HTSUS, as parts of other furniture.
The applicable subheading for the “LAVAshield® welding screens,” if made of reinforced or laminated plastics, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for the “LAVAshield® welding screens,” if not made of reinforced or laminated plastics, will be 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division