CLA-2-94:OT:RR:NC:N4:433
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 South 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of a shelving stand from China.
Dear Mr. Stinson:
In your letter dated August 16, 2017, you requested a tariff classification ruling on behalf of Rite Aid. Illustrative literature was provided.
Rite Aid Item number 9042557 is identified as the “3 Tier Green House.” The merchandise concerned is a floor standing three tier metal shelving unit with a full length removable Polyvinyl-chloride (PVC) cover. The PVC cover slides over the top of the shelving unit and has a zipper closure. The shelving unit can be used in the home or outdoor to protect plants and herbs in all weather. This item is flat packed in a cardboard box when imported and it is assembled by the customer.
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 “3 Tier Green House” falls within the meaning of furniture, and therefore is classified within the furniture provisions of heading 9403, HTSUS. It is our opinion that the essential character of the good is imparted by the metal shelving unit.
The applicable subheading for the Rite Aid Item number 9042557 “3 Tier Green House”, will be 9403.20.0021, HTSUS, which provides for Other furniture and parts thereof: Other metal furniture: Household: 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