CLA-2-94:OT:RR:NC:N4:463
Tina M. Lupi
Trans-Overseas Corporation
28000 Goddard Rd.
Romulus, MI 48174
RE: The tariff classification of metal electrical cabinets from China
Dear Ms. Lupi:
This letter is being issued in reply to your letter dated September 13, 2023, requesting a tariff classification determination on behalf of your client Safety Technology International Inc. In lieu of samples, pictures, a product description and website URL were provided.
Per the submitted information, item numbers STI-EM07123.5, STI-EM08073.5, STI-EM111103, STI-EM111504, STI-EM121204, and STI-EM151804 are wall-mounted metal cabinets for use by security integrators and low-voltage alarm installers. They are constructed of 18-gauge powder-coated sheet metal and are used to house and protect electrical and electronic equipment. The cabinets are imported empty without internal or external fittings or connectors and are made in China. They are identical with the exception of their dimensions, which were provided as follows:
Item No. Dimensions
STI-EM07123.5 12.2" (H) x 7.73" (W) x 3.84" (D)
STI-EM08073.5 8.4" (H) x 7.66" (W) x 3.8" (D)
STI-EM111103 11.2" (H) x 11.28" (W) x 3.3" (D)
STI-EM111504 15.2" (H) x 11.28" (W) x 4.3" (D)
STI-EM121204 12.2" (H) x 12.7" (W) x 4.3" (D)
STI-EM151804 18.2" (H) x 15.28" (W) x 4.3" (D)
Please see image below:
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Classification under the 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 metal protective cabinets falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
The applicable classification for the metal protective cabinets, item numbers STI-EM07123.5, STI-EM08073.5, STI-EM111103, STI-EM111504, STI-EM121204, and STI-EM151804 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.
Products of China classified under subheading 9403.20.0090, 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 9403.20.0090, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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