CLA-2-94:OT:RR:NC:N4:433
Samuel Focarino
Comet Customs Brokers, Inc.
587 West Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of metal furniture from China.
Dear Mr. Focarino:
In your letter dated April 29, 2020, you requested a tariff classification ruling on behalf of Imax Display Industry. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, identified as the “1012-BAT Scrolling Banner Stand,” is an unassembled, floor standing, banner display stand constructed of aluminum. The stand will incorporate a 141.73” in length by 30.9” in width graphic banner screen (not included). The stand is powered by a battery or an electrical receptacle. Once assembled, a motor scrolls the graphic banner screen. At the time of importation, the stand and assembly components are packaged in an aluminum case.
Item 2, identified as the “1008- Retractable Banner Stand,” is an unassembled, floor standing, banner display stand constructed of aluminum and fiberglass. The stand will incorporate a 78.80” in length by 33.46” in width graphic banner screen (not included). The stand contains twist-out stabilizing feet and top trim fiber glass endcaps. At the time of importation the stand and assembly components are packaged in a textile bag.
Item 3, identified as the “1008-24CC Retractable Banner Stand,” is an unassembled, floor standing, banner display stand constructed of aluminum and fiberglass. The stand will incorporate a 78.80” in length by 23.62” in width graphic banner screen (not included). The stand contains twist-out stabilizing feet and top trim fiber glass endcaps. At the time of importation the stand and assembly components are packaged in a textile bag.
Item 4, identified as the “1006-2362 Tripod X-Kite Banner Stand,” is an unassembled, floor standing, banner display stand constructed of aluminum, steel, and fiberglass. The stand will incorporate a 62.99” in length by 23.63” in width graphic banner screen (not included). At the time of importation the stand and assembly components are packaged in a textile bag.
Item 5, identified as the “1006-3270 Tripod X-Kite Banner Stand,” is an unassembled, floor standing, banner display stand constructed of aluminum, steel, and fiberglass. The stand will incorporate a 70.87” in length by 31.50” in width graphic banner screen (not included). At the time of importation the stand and assembly components are packaged in a textile bag.
The applicable subheading for items 1 thru 5 will be 9403.20.0081, 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.
Trade Remedy
Products of China classified under subheading 9403.20.0081, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0081, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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