CLA-2-94:OT:RR:NC:N4:463
Cheryl Barnes
Senior Customs Analyst
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a Shopping Cart Corral from China
Dear Ms. Barnes,
In your letter dated January 28, 2021, on behalf of your client, Dollar General Corp, you requested a tariff classification ruling for a shopping cart corral. A letter with explanatory and illustrative literature and a follow up email were provided.
Per the provided information and picture, the shopping cart corral (SKU#: 0019701) is a floor-standing structure used to hold shopping carts either inside or outside of stores. The sides of the corral are constructed of two iron tubes in the shape of a sideways “U” welded to four upright iron tubes. The back of the corral is constructed of two horizontal iron tubes connecting both sides—
one placed towards the top and the other towards the bottom—so that the shopping carts are contained in the corral and to provide rigidity. Two horizontal steel plates connect both sides of the corral at the bottom and may be used to affix it to the ground. The corral measures 1,832 mm x 711 mm x 921 mm, weighs 41.8 lbs., and is made in China. (See accompanying image.)
Classification under the Harmonized Tariff Schedule of the United States (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 (together known as legal 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 are then applied in order.
The applicable subheading for the shopping cart corral (SKU#: 0019701), the subject of this ruling, will be subheading 9403.20.0081, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The rate of duty will be free. (See NYRLs A83966, N038384, N311429, and N315204.)
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0081, HTSUS, unless specifically excluded, are subject to an 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.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division