CLA-2-94:OT:RR:NC:N4:463
Annie Lavallee
Solutions Douane
1077 Chemin du Chenal du Moine
Sainte-Anne-de-Sorel, Quebec, Canada
RE: The tariff classification of a RoadLoft Minivan Camper Conversion Kit from Canada
Dear Ms. Lavallee:
This is in reply to your letter dated June 17, 2021, on behalf of your client, Equipements RoadLoft Inc, requesting a tariff classification ruling for a RoadLoft Camper Conversion Kit for a Chrysler Pacifica Minivan. In lieu of samples, illustrative literature and product descriptions were provided.
In your submission, you state that the RoadLoft Minivan Camper Conversion Kit is made of poplar plywood and designed to temporarily transform a Chrysler Pacifica into a camper van. The kit consists of a satin finished bedframe that holds a sectional high-density polyurethane foam mattress measuring 80" (L) x 48" (W) x 2.5" (H), above, and slide-out storage below. The storage is comprised of multiple storage bins and drawers and a pull-out kitchen with space for a pull-out 2-burner stove (not included), a pull-out sink with an integrated cutting board, and drawers for kitchen implements, food storage, etc. A dining table with two bench seats is also included. The conversion kit can be configured for use either with or without the Pacifica’s mid-row seats. It measures 83" (L) x 47"(W) x 11" (H) when installed and 47" (L) x 26" (W) x 20.5" (H) when removed for storage. The kit weighs 56 KG and is made in Canada. See images below:
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). If 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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means:
(A): 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.
The RoadLoft kit meets this definition of furniture and thus will be classified in HTSUS Heading 9403. The applicable subheading for the RoadLoft Minivan Camper Conversion Kit, the subject of this ruling, will be subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: 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.
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 seth.mazze.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division