CLA-2-94:OT:RR:NC:N4:463

Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072

RE: The tariff classification of a metal tray and stand from China.

Dear Ms. McGuffin:

In your binding ruling request dated September 27, 2021, you requested a tariff classification ruling. Follow-up emails provided additional information, images and web links.

Per the information provided, the subject article is a round metal tray with a collapsible wire metal stand, SKU #30857001, that will be used primarily as a plant stand. The handle free tray measures 2.16" high and has a top diameter of 12.5". The four-sided stand measures 9.5" wide and 17.75" high. When the tray is placed in the stand, the total height is 17.87". The tray and stand are made of powder-coated iron, imported and sold together, and made in China. Please see images below:

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. 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 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, cafs, 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.

This office is of the opinion that the round metal tray with a collapsible wire metal stand, SKU #30857001, falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. The applicable classification will be subheading 9403.20.0050, HTSUS, which provides for "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." The rate of duty will be free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, 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 9403.20.0050, 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 seth.mazze@dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division