CLA-2-94:OT:RR:NC:N4:433
Cynthia T. Brooks
Project Manager
ECR4Kids, L.P.
2245 San Diego Avenue, Suite 125
San Diego, CA 92110
RE: The tariff classification of a cart from China.
Dear Ms. Brooks:
In your letter dated April 21, 2017, you requested a tariff classification ruling. Photographs were provided.
The merchandise concerned is identified as a “charging cart.” The cart consists of a powder coated metal housing with ventilation holes, a programmable digital keypad-lock on the front door, a key-lock on the back door, internal racks to hold 32 devices, an external cord winder, a handle, and four casters. The item includes two UL-certified 16 outlet power strips with an output of 120V25V. The two power strips are accessible from the rear access door of the cart and are mounted to the interior side walls of the cart. The cart also comes with a rescue power cord to recharge the digital lock. It is stated that, “the purpose of the cart is to keep 32 devices secure and fully charged, and is ideal for use in classrooms and libraries.”
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 94 of the 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. See the ENs to heading 9403 to the HTSUS for exemplars of furniture for general use and furniture for special uses
It is our opinion that the floor or ground standing “charging cart” used for purposes of storing and charging 32 devices falls within the meaning of furniture, particularly under the category of furniture for special uses.
The applicable subheading for the “charging cart” of the merchandise concerned will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts 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