CLA-2-94:OT:RR:NC:N4:433
Kim Daniels,
Chief Executive Officer
Mercantile Logistics & International Trade, Inc.
155 S. Water Street, Suite 210
Henderson, NV 89015
RE: The tariff classification of a set of five frames comprising trade show booths from China.
Dear Ms. Daniels:
In your letter dated October 11, 2017, you requested a tariff classification ruling. Description, illustrative literature, booth installation pamphlet, commercial invoice and packing list were provided.
Additional product information and photographs of the “M-Series Aluminum Trade Show Booth” and its [M]configuration were found on the website of: http://tianyu-display.en.made-in-china.com/productimage/sScJHuevrqhz-2f1j00LycQWRSEZMon/China-Easy-Set-up-M-Series-Aluminum-Trade-Show-Booth.html.
On the website above, manufacturer and supplier, “Tianyu Exhibition Equipment & Materials Co., LTD. (Tianyu),” markets and advertises the complete trade show booth by depicting five individual display booths, two sets of two display booths back-to-back but not attached to each other, and one display booth by itself, over which an [M]-shape configuration is formed, hence the name of the product – “M-Series Aluminum Trade Show Booth.”
The merchandise concerned is described by you as a “set of 5 M-Series frames” packaged in two carrying cases for ease of transport. The booth installation pamphlet lists four steps required in the set-up of one booth of the “M-Series Aluminum Trade Show Booth.” Step 1: is the “Install M-Series frames (A, B, C and D);” Step 2 is the “Install the light box;” Step 3 is the “Set up the whole TV stand;” and Step 4 is the “Install rack upon the light box.” Step 1 indicates that the frame is composed of 4 pieces of aluminum profiles connected by 90 degree aluminum connectors; Step 2 indicates LMD aluminum profiles, aluminum sub-support bars and various electronic components (i.e., connectors, cables and LEDs) in the installation of the light box; Step 3 indicates connecting the back wall and side walls to the frame using the 90 degree connector and using the 90 degree connector to connect the bottom frame with the ceiling frame (installation of the fabric prints follows at this step) in the setting up of the whole TV stand; Step 4 indicates the installation of the TV rack (48 inches by 36 inches) upon the light box.
For purposes of this ruling, this office will only rule on the “set of 5 M-Series frames” and the “LED Module (LED Module spare parts),” whether packaged in two cases or more than two cases, when imported together in the same shipment. The excess of parts/components of the LED Module (LED Module spare parts) over the “set of 5 M-Series frames,” packaged in two carrying cases, are generally, classified separately in their own provisions within the Harmonized Tariff Schedule of the United States (HTSUS). However, hardware, tools necessary for assembly and installation, and [small amounts] of replacement parts/components may be classified together with the merchandise concerned.
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. 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.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) --- Seats and beds.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to Chapter 94 of the HTSUS, “General” state, in relevant part, with regard to the meaning of furniture, at (A): [For the purposes of this Chapter, the term “furniture” means: 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.] Further, the ENs to heading 9403 of the HTSUS provide that “this heading includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.), and furniture for special uses.”
After careful consideration of the description provided and description ascertained, the illustrative literature, the booth installation pamphlet, and the Tianyu’s marketing and advertising materials, for the “M-Series Aluminum Trade Show Booth,” we find that under GRI 2 (a), HTSUS, the unassembled five trade show booths imported in two carrying cases and their appropriate number of various electrical components, when imported together in the same shipment, are classifiable as articles of furniture in Chapter 94 with its heading of 9403, HTSUS. When assembled the “set of 5 M-Series frames,” forming five trade show booths, is a type of specialized marketing and advertising TV stand or marketing/advertising kiosk used at trade shows for providing information or displaying advertisements of a company’s product line or a company’s line of services.
Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” It is our opinion that the essential character is imparted by the [aluminum profiles] making up the M-Series frames, back walls, side walls, ceiling frames and light boxes, forming the skeleton of each TV stand or marketing/advertising kiosk, onto which electrical components are placed, printed fabric materials are attached and a TV rack is installed. Accordingly, the merchandise concerned is classified in subheading 9403.20.0030, HTSUS.
The applicable subheading for the “set of 5 M-Series frames,” making five trade show booths, collectively known as the “M-Series Aluminum Trade Show Booth,” will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The rate of duty will be free.
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 World Wide Web at https://hts.usitc.gov/current.
The “set of 5 M-Series frames,” making five trade show booths, collectively known as the “M-Series Aluminum Trade Show Booth,” may be subject to Antidumping (AD) order, case number A-570-967 (aluminum extrusions from China) and Countervailing Duties (CVD), case number C-570-968 (aluminum extrusions from China), if manufactured having metallic elements as published by the Aluminum Association commencing with numbers 1, 3 and 6, and determined to be an extruded product. Certain exclusions for goods exists within the AD/CVD orders for aluminum extrusions. Nevertheless, written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).
You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division