CLA-2-94:OT:RR:NC:N4:433
Krisanne Fischer
QVC Incorporated
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a drying rack from China
Dear Ms. Fischer:
In your letter dated September 18, 2018, you requested a tariff classification ruling. Illustrative literature, a product description, and instruction manual were provided.
QVC Item # V36071 identified as the “NuBreeze Dry Rack” is a floor standing laundry drying rack. You state “NuBreeze is a laundry drying appliance that uses cool air technology to dry clothing. A motor creates air that goes through air flaps that are specifically designed for optimal air distribution. The NuBreeze dries clothing faster and safer than other drying methods.” The item is constructed of plastic, metal, and an electronic motor unit. Once constructed the item measures approximately 32” in length, 56.3” in width, and 26” in height.
The NuBreeze Dry Rack consist of the following parts:
Rack Hanger (x4) Wheels (x6) Vertical Tubes (x2)
Middle Connector (x4) Motor Unit Smart Hanger
Square Base Tube Air Flaps (x2) AC Adapter
Base Support (x2) Base Tubes (x2)
Assembly from the ground up consist of connecting a square base tube to two base supports. Each base support is then connected to three wheels each. Moving upward, the motor unit
connects to two air flaps, one on each side. Each base support then connects to two vertical tubes (one on each side) and a middle connector (one on each side) is inserted at the top of each tube. The middle connector is then connected to the rack hanger (one on each side) forming the first hanger tier. A second set of vertical tubes (one on each side) is then connected to the first hanger tier. At the top of the second set of vertical tubes an additional middle connector (one on each vertical tube) is then connected to a second set of rack hangers forming the second hanger tier. The fan in the motor unit is powered by an AC power cord that has a plug for a standard sized outlet.
In consideration of the “NuBreeze Dry Rack” illustrative literature, production description, and instruction manual provided, you are inclined to classify the item in subheading 8509.80.9090 of the Harmonized Tariff Schedule of the United States (HTSUS). Heading 8509, HTSUS, covers electromechanical domestic appliances, with self-contained electric motors, and parts thereof. The electric “NuBreeze Dry Rack” does not appear to be contemplated by EN 85.09, which mentions the following appliances: vacuum cleaners, floor polishers, food grinders and mixers, fruit or vegetable juice extractors, peelers, slicers, knife sharpeners and cleaners, kitchen waste disposers, electric tooth brushes, and air humidifiers and dehumidifiers. Accordingly, the “NuBreeze Dry Rack” is not described in heading 8509, HTSUS. Therefore, classification in heading 8509, HTSUS, would not apply.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
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 under the category of [shops, stores, workshops, etc.,] lists counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing-works as falling under the list of exemplars for other furniture classified under 9403, HTSUS.
Accordingly, the laundry drying rack is classified in heading 9403, HTSUS, the heading for (“Other Furniture and parts thereof”). At the subheading level the laundry drying rack is composed of different components (i.e., plastic and metal), and is considered a composite good for tariff purposes. GRI 3 (b) in conjunction with GRI 6 is implicated. The Explanatory Notes (ENs) to the HTSUS, GRI 3 (b) (VIII), state: “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. It is the metal component which imparts the essential character of the “NuBreeze Dry Rack.” The metal provides the drying rack its primary structure and allows it to function as a drying rack.
The applicable subheading for the “NuBreeze Dry Rack” will be 9403.20.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.20.0080, HTSUS, unless specifically excluded, are subject to the additional 10 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 9403.20.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division