CLA-2-94:OT:RR:NC:N4:433
Pedro L. Sitiriche Torres
Pedro L. Sitiriche Torres CHB
Plaza 9, RB #30, Marina Bahia
Catano, PR 00962
RE: The tariff classification of laundry carts from China.
Dear Mr. Sitiriche Torres:
In your letter dated July 17, 2019, you requested a tariff classification ruling on behalf of Specialty Quality Cleaners Inc. Illustrative literature and a product description were provided for review.
Specialty Quality Cleaners item LT01, the “Laundry Cart,” is a moveable laundry cart used to transport worn clothing in an onsite laundry cleaning service. The cart is constructed of polyethylene (PE) plastic, measures approximately 41” in width, 30” in depth, 31” in height, and has a clothing weight capacity of approximately 61 lbs. Attached to the base are four caster wheels.
Specialty Quality Cleaners item LT02, the “Laundry Cart,” is a moveable laundry cart used to transport worn clothing in an onsite laundry cleaning service. The cart is constructed of polyethylene (PE) plastic, measures approximately 43” in width, 28” in depth, 67” in height, contains a front cover panel and 3 internal compartments. Attached to the base are four caster wheels.
The applicable subheading for item LT01 and LT02 if made of reinforced or laminated plastics will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
The applicable subheading for item LT01 and LT02 if not made of reinforced or laminated plastics will be 9403.70.8031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 9403.70.4031 and 9403.70.8031, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9403.70.4031 and 9403.70.8031, 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