CLA-2-94:OT:RR:NC:N4:433
Eric J. Shumaker
Steelite International USA, Inc.
154 Keystone Drive
New Castle, PA 16105
RE: The tariff classification of carts from Vietnam.
Dear Mr. Shumaker:
In your letter dated March 7, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, category number S-SCT-SM-06-01, identified as the “Segments and Add-Ons Transfer and Storage Unit,” is an assembled, unequipped, floor standing utility cart measuring 55.5” in length, 31” in width, and 50” in height. The cart is constructed of a stainless steel “U Channel” frame, and a stainless steel base affixed to four swivel castor wheels. The cart is used for the storage and transfer of tables and shelves in the hospitality industry.
Item 2, category number S-SCT-PS-06-01, identified as the “Leg Transfer and Storage Unit,” is an assembled, unequipped, floor standing utility cart measuring 55.5” in length, 31” in width, and 50” in height. The cart is constructed of a stainless steel “U Channel” frame, and a stainless steel base affixed to four swivel castor wheels. The cart is used for the storage and transfer of tables and shelves in the hospitality industry.
Item 3, category number S-SCT-PS-07-01, identified as the “Large Plate Transfer and Storage Unit,” is an assembled, unequipped, floor standing utility cart measuring 86.5” in length, 31” in width, and 36.5” in height. The cart is constructed of a stainless steel “U Channel” frame, and a stainless steel base affixed to four swivel castor wheels. The cart is used for the storage and transfer of tables and shelves in the hospitality industry.
Item 4, category number S-SCT-PS-09-01 (horizontal frame) + S-SCT-PS-10-01 (vertical frame), identified as the “Round/Square Top Transfer and Storage Unit,” is an assembled, unequipped, floor standing utility cart. The cart is constructed of a stainless steel vertical “U Channel” frame measuring 54” in length, 23” in width, and 49” in height, and a stainless steel horizontal “U Channel” frame measuring 41” in length, 33” in width, and 31” in height. The cart base is affixed to four swivel castor wheels. The cart is used for the vertical stacking, storage, and transfer of tables and shelves in the hospitality industry.
Item 5, identified as the “Roll’n Service Cart,” is an unassembled, unequipped, floor standing, modular, 3-shelf service cart. The cart frame is constructed of tubular metal segments of different finishes. The cart shelves are constructed high-pressure laminate (HPL) and bamboo cores. The cart base is affixed to four swivel castor wheels. The cart is used for the transport of plates, food, and other goods across restaurants in the hospitality industry. All hardware is included for assembly. Add ons such as metal borders, leather towel hanger, wine glass holder, ice and champagne bucket, cutting board, cheese tray, and service cart quick cover are not included.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States, (HTSUS), constitute the official interpretation of the tariff at the international level.
Item 5 is a composite good comprising of base metal and bamboo. The base metal components provide the structure and frame to the food service cart and the bamboo shelf components provide for the placement and storage of articles on the food service cart. Collectively, no essential character can be determined because no one single component is more important than the next. Item 5 will be classified according to the component occurring last in numerical order within the appropriate chapter subheading. In this case, the bamboo shelving components comes last
The applicable subheading for items 1 thru 4 will be 9403.20.0081, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free.
The applicable subheading for item 5 will be 9403.82.0030, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials (including cane, osier, bamboo or similar materials: Of bamboo: 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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division