CLA-2-68:OT:RR:NC:N1:128
Ms. Kathy Valdivia
Norman Krieger Inc
5000 East Sprint Street, Suite 250 Long Beach, CA 90815
RE: The tariff classification of a fireproof, water-resistant chest from China.
Dear Ms. Valdivia:
In your letter dated March 6, 2023, you requested a tariff classification ruling on behalf of your client, SA Consumer Products Inc.
The merchandise under consideration is referred to as a Fireproof Keyed Chest Safe, model number 1200. From the information you provided, the chest measures approximately 11.2 inches long by 12 inches wide by 3.5 inches high. It is comprised of a high density polyethylene casing, concrete fill, and a rubber seal around the inside of the lid. The chest features a carrying handle and a keyed lock. It is designed to remain fireproof for 30 minutes at 1550 degrees Fahrenheit and water resistant when submerged for up to 72 hours.
You state that the polyethylene casing comprises 20% of the weight of the chest and is not heat-resistant; the concrete makes up 75% of the weight of the chest and provides fire protection as well as physical security; and the rubber seal provides 5% of the weight of the chest and imparts the water resistance.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Fireproof Keyed Chest Safe is constructed of different materials that are classified in different headings. As such, it is a composite good, and is not classifiable in accordance with GRI 1.
GRI 3(b) provides that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.
The concrete fill supplies the majority of the weight of the chest, and furnishes it with its fire-resistant properties. As such, it provides the essential character of the chest.
The applicable subheading for the Fireproof Keyed Chest Safe, model number 1200, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional 25 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 6810.99.0080, HTSUS, listed above.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division