CLA-2-94:OT:RR:NC:N4:433
Davin C. Han
Customs Broker
American Customs Brokerage Co. Inc.
521 Ala Moana Boulevard, Room 252
Honolulu, HI 96813
RE: The tariff classification of drapery stands from China.
Dear Mr. Han:
In your letter dated January 24, 2018, you requested a tariff classification ruling on behalf of Hi Rio Events LLC. Description, illustrative literature, and a quotation sheet from the manufacturer were provided. Additionally, per our conversation in email and by phone, you stated that the components of the “Portable Drapery Stands” are imported disassembled and assembled into complete stands after importation, and item number RKTUT836760C, case for the drapes, is not included in this ruling request. No drapes are being imported.
The merchandise concerned is described by you as “Portable Drapery Stands” packaged in three flight cases for ease of transport. The components listed on the manufacturer’s quotation sheet are: (30) aluminum extruded TDS Telescopic Crossbars; (33) aluminum extruded Adjustable Uprights, two piece pipe with pins and screws; (33) iron Base Plates with pins and screws; and three flight cases. When assembled, each stand includes two adjustable uprights; two base plates; and a horizontal cross bar to support the drapes. These items can be interconnected to create longer continuous stands, and are often used with home staging, trade shows, weddings, fashion shows, concerts, theaters, and on-set on television programs and movies.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) --- Seats and beds.
When interpreting and implementing the 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 ENs to Chapter 94 of the HTSUS, “General” 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.] Further, the ENs to heading 9403 of the HTSUS provide that “this heading includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.), and furniture for special uses.”
Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately. Whereas, if component goods of unassembled articles are imported together, in equal quantities, even in separate boxes, the items are aggregated to determine the appropriate classification – see Headquarters ruling, HQ H079175 dated April 8, 2010.
By application of GRI 2 (a), the merchandise concerned, when packaged in unassembled condition in three flight cases and imported together in corresponding quantities has the essential character of “Portable Drapery Stands,” and is classifiable in heading 9403, HTSUS. All quantities imported in excess of the complete drapery stands are classified separately under their appropriate HTSUS numbers.
The applicable subheading for the “Portable Drapery Stands,” packaged in three flight cases, when imported together in corresponding quantities, will be 9403.20.0080, 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.
At this time it is unclear if there are additional components listed on the manufacturer’s quotation sheet for the “Portable Drapery Stands being imported.” Any additional aluminum extruded components not part of the complete unassembled drapery stands may be subject to Antidumping (AD) order, case number A-570-967 (aluminum extrusions from China) and Countervailing Duties (CVD), case number C-570-968 (aluminum extrusions from China). See AD/CVD orders on aluminum extrusions for specific details.
Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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