CLA-2-94:OT:RR:NC:N4:433
Brian J. Lee, CEO
Rude Cosmetics, Inc.
1636 W. 8th Street, Suite 100
Los Angeles, CA 90017
RE: The tariff classification of two display stand racks from China.
Dear Mr. Lee:
In your letter dated March 16, 2017, you requested a tariff classification ruling. Illustrative literature and a description were provided.
Depicted photographs indicate two floor standing metal racks with shelves. The approximate size of each rack in centimeters is 60 (23.62 inches wide) by 30 (11.81 inches deep) by 150 (59.05 inches high). The racks will be used to display Rude Cosmetics’ products and will be provided to Rude Cosmetics’ retailers free of charge.
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.
It is our opinion that the two floor standing metal racks with shelves fall within the meaning of general purpose furniture, and therefore are classified within the furniture provisions of heading 9403, HTSUS.
The applicable subheading for the two floor standing metal racks with shelves will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and part thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: 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