CLA-2-94:OT:RR:NC:N4:463
Brett Stewart
Michaels Stores
3939 W. John Carpenter Frwy
Irving, TX 75063
RE: The tariff classification of a rolling plastic/metal organizer cart made in Taiwan
Dear Mr. Stewart:
In your letter dated March 22,2021, you requested a tariff classification ruling for a rolling plastic/metal organizer cart. We received a letter with explanatory and illustrative literature and a follow up email.
The article, SKU #10197632, is a floor-standing chromed metal cart with 10 stacked plastic drawers. It is composed of two metal tubes in the form of an inverted "U" on either side of the drawers with 4 black plastic castors, one at each end of the tubes. The drawers are suspended between the inverted "U" frames on horizontal bars and can be individually slid in and out of the cart. Above the shelves, there is a small metal table top. The inverted “U” tubes extend a few inches above the table top, acting as cart handles. The cart measures 13" (W) x 15.33" (D) x 38" (H). The material breakdown by value is 55% steel and 45% plastic. It is marketed for household craft storage and it is made in Taiwan. Please see the following image:
Organizer Cart SKU #10197632
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 (together known as legal 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 are then applied in order.
Because the subject article is composed of different materials, it is considered to be a composite good for tariff purposes. The Explanatory Notes to the HTSUS, GRI 3(b) (VIII) state that “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. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. It is the opinion of this office that neither the plastic nor the metal impart the essential character. They both equally contribute to the nature and character of the article. Therefore, in accordance with GRI 3(c), the article will be classified as last in numerical order in the tariff.
The applicable subheading for the rolling plastic/metal organizer cart, SKU #10197632, subject of this ruling, will be subheading 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: 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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division