CLA-2-87:OT:RR:NC:N1:106
Melissa A. Herkalo, Import Manager
World and Main (Cranbury), LLC.
324A Half Acre Road
Cranbury, NJ 08512
RE: The tariff classification of a shopping cart and bags from China.
Dear Ms. Herkalo,
In your letter dated May 16, 2016 you requested a tariff classification ruling. Pictures and other illustrations were submitted with your request.
The item under consideration has been identified as a shopping cart (Item Number 39908) with a nylon liner designed to specifically attach to the cart and two separate non-woven polypropylene fabric shopping bags. You state in your letter that the liner and shopping bags will be packaged and shipped together inside the shopping cart and will be sold together as a set. You inquire whether the shopping bags and the shopping cart with the liner would be classified together as a set under the Harmonized Tariff Schedule of the United States (HTSUS).
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
GRI 3(b) states “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
The Explanatory Notes to the Harmonized Commodity Description and Coding System (Explanatory Notes or ENs), including the Subheading Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading and certain subheadings of the HTSUSA, and are generally indicative of the proper interpretation of such headings and subheadings. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs define a “retail set” as goods which (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
According to the information and pictures provided with your request, the shopping cart with the bags satisfy all three conditions.
The applicable classification subheading for the shopping cart with the liner and the shopping bags (Item Number 39908) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The general rate of duty will be 3.2%.
The applicable classification subheading Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division