CLA-2-94:OT:RR:NC:N4:433
Dominik Stertz
SPIRIANT GmbH
Dornhofstr. 40
63263 Nue-Isenburg
Germany
RE: The tariff classification of a drawer from an unspecified country.
Dear Mr. Stertz:
In your letter dated May 18, 2018, you requested a tariff classification ruling. A schematic diagram and a description were submitted.
Material number AS7999 AS is identified as the “Alaska Drawer.” The “Alaska Drawer” is a 100% Polypropylene (PP) plastic drawer for airline aviation service trolleys, and is used for storing catering items during a flight. The item measures 379.3mm x 269mm x 110mm, and weighs 656 grams with the “Alaska” logo centered in the middle of the drawer below the handle opening. Each drawer is packaged eight per box and then palletized for export shipping.
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 ENs to Chapter 94 of the HTSUS, under the provision for [Parts] state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, 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.”
Online photos of similar plastic drawers for aviation service trolleys indicate that the “Alaska Drawer(s)” are specifically designed for insertion into aviation service trolleys. As there does not appear to be a chapter {more specific} than Chapter 94 with its heading of 9403 and its subheading of 9403.90, HTSUS, “Other furniture and parts thereof,” it is our opinion that the merchandise concerned is classifiable in subheading 9403.90, HTSUS, as parts of other furniture.
The applicable subheading for material number AS7999 AS, “Alaska Drawer,” 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 under Column 1, General, HTSUS, provided that the country of origin(s) is one that the United States has “normal trade relations.”
The applicable subheading for material number AS7999 AS, “Alaska Drawer,” 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 under Column 1, General, HTSUS, provided that the country of origin(s) is one that the United States has “normal trade relations.”
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