CLA-2-94:OT:RR:NC:N4:433
Ann Sena
Chilewich Sultan LLC
39 West 19th Street, 11th Floor
New York, NY 10011
RE: The tariff classification of display stands from Taiwan.
Dear Ms. Sena:
In your letter dated April 9, 2019, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided for review.
Chilewich Sultan LLC item, the “Slant Shelf Tablemat Display Fixture,” is a floor standing, 10 shelf display stand capable of showcasing 200 tablemats, and measures approximately 24” in length, 17.6” in width, and 58.6” in height. The display stand base, frame, shelves, and logo topper are constructed of powder coated steel. The display stand platform, rear panel and logo panel are constructed of medium-density fiber and plywood. A single flat top shelf and 9 slanted shelves can each accommodate up to 20 tablemat units. The display stand is imported unassembled with all hardware included for assembly.
Chilewich Sultan LLC item, the “Floor Mat Display Fixture,” is a floor standing, 3 row, powder coated, threaded aluminum tube display stand on 4 2” castor wheels that is capable of showcasing 14 floor mats, and measures approximately 24” in length, 14.75” in width, and 41” in height. The display stand platform, side panels, rear panel, and logo panel are constructed of plywood. The display stand is imported unassembled with all hardware included for assembly.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The “Slant Shelf Tablemat Display Fixture” is composed of different components (metal, wood) and is considered a composite good. The metal sheets and metal rods provides a rigid structure and frame to the display fixture and the metal shelves allows for a flat leveled surface for the display of articles. This office is of the opinion that the size, volume, and bulk of the metal components as a whole impart the essential character to the “Slant Shelf Tablemat Display Fixture.”
The “Floor Mat Display Fixture” is composed of different components (metal, wood) and is considered a composite good. The first two rows of metal tubes are affixed to the base and provides a rigid structure and frame allowing for the display of articles. The third row of metal tubes affixed to the base are adjustable allowing for the display of larger articles. This office is of the opinion that the size, volume, and bulk of the metal components as a whole impart the essential character to the “Floor Mat Display Fixture.”
The applicable subheading for the subject merchandise will be 9403.20.0080, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: 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 the World Wide Web at https://hts.usitc.gov/current.
Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current antidumping (AD) or countervailing duty (CVD) cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division