CLA-2-94:OT:RR:NC:N4:433
Tatyana Antonetty
VP Operations
Trade America, LLC
25440 SE 275th Place
Maple Valley, WA 98038
RE: The tariff classification of the “Creeper Seat Tool Box” from China.
Dear Ms. Antonetty:
In your letter dated March 20, 2018 on behalf of Wilmer Corporation, you requested a tariff classification ruling. Description and illustrative literature were provided.
Item # W85025 is the Creeper Seat Tool Box. Depiction of the photograph indicates that the item has three drawers. The item consists of two steel body frames, two steel side tray frames, one tool holder shelf, four casters and an upholstered stool pad. Attached to each of the two steel side tray frames is an inserted plastic tray. The item’s overall dimensions are 263/8 inches wide by 141/8 inches deep by 16 inches high. Specifications indicate: (1) a maximum capacity of 350 pounds including all tools and equipment, (2) maximum drawer capacity of 22 pounds, and (3) maximum side tool tray capacity of 11 pounds. You indicate that this item is intended for DIY (do-it-yourself) automotive purposes.
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.
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 at heading 9401 (“Seats ….”) state in pertinent part that “… this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example: Lounge chairs, arm chairs, folding chairs, deck chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen’s stools, typists’ stools, and dual purpose stool steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players.”
Further the ENs at heading 9403 (“Other furniture ….”) state in pertinent part that “This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture, etc.), and also furniture for special uses.”
In conformance with Legal Note 2 to Chapter 94 of the HTSUS and the General ENs to Chapter 94, the Creeper Seat Tool Box falls within the meaning of furniture, designed for placement on the floor or ground. We observe that the merchandise concerned has a footprint as a seat in heading 9401, HTSUS, and as a chest in heading 9403, HTSUS. However, because the Creeper Seat Tool Box is a [seat] classifiable in heading 9401, there is no need to examine heading 9403, as the ENs for heading 9403 direct that articles of furniture classifiable in previous headings are so classified in those other headings. With case in point and consistent with Headquarters ruling HQ H132496 dated July 11, 2014, the Creeper Seat Tool Box is classifiable in subheading 9401.71, HTSUS, as “Other seats with metal frames.”
The applicable subheading for the Creeper Seat Tool Box will be 9401.71.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered: Other household.” 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 “Creeper Seat Tool Box” may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-056 and Countervailing Duties (CVD) C-570-057, the investigation for tool chests and cabinets from China. Written decisions regarding the scope of AD and Countervailing Duties (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