CLA-2-94:OT:RR:NC:N4:463
Maureen Sharma
Mullally International
1305 Republican St.
Seattle, WA 98109
RE: The tariff classification of a plant dolly from China
Dear Ms. Sharma:
This ruling is being issued in reply to your letter dated July 10, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature, drawings and product descriptions were provided.
Per the submitted information, the “Planter Caddy,” ref. no. MR22-03247, is a low circular dolly designed to move and display outdoor potted plants. It measures 16.8" (diameter) by 3" (high) and is made of a black or brown powder-coated steel platform supported by four swivel castors (two locking). Each plant dolly has a capacity of 300 lbs. and weighs 7.7 lbs. They will be imported from China, fully assembled, and sold through retail stores for home and small business use. See image below:
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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. If the goods cannot be classified solely based on 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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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. The subject planter caddy meets this definition of furniture.
You suggest classification in subheading 9403.20.0090, HTSUS, as other metal furniture, other, other. We agree. (See HQRL H271824.)
The applicable classification for the plant dolly, ref. no. MR22-03247, will be subheading 9403.20.0090, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The general rate of duty will be free.
You requested clarification as to whether subheading 9817.00.5000, HTSUS, which provides for “Machinery, equipment, and implements to be used for agricultural or horticultural purposes,” is applicable to this article. We are unable to comment on this matter at this time, as this involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue that is the subject of a current or completed Customs transaction. In light of the prohibition set forth in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to comment on 9817.00.5000 applicability. When the issue before Headquarters is completed, you may resubmit your request.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0090, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0090, 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 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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