CLA-2-94:OT:RR:NC:N4:463
Brigitte M. O’Neill
Weber-Stephen Products LLC
1415 S. Roselle Rd.
Palatine, IL 60067
RE: The classification of portable grill stands from China
Dear Ms. O’Neill:
This ruling is being issued in response to your letter dated September 9, 2024, requesting a tariff classification determination for grill stands. In lieu of samples, pictures and product descriptions were provided.
The subject articles are five grill carts/stands that are made in China and described as follows:
Article 1, item 6012001 (item 6539 in other markets) is a wheeled grill cart with a folding stainless-steel side table designed for the Pulse 2000 Electric Grill. With the side table extended, the cart measures 35" (H) x 44" (W) x 23" (D), and with the table folded for storage, it measures 35" (H) x 36" (W) x 23" (D). The body and legs are made of non-reinforced, non-laminated plastic. The legs closest to the folding table and handles have two 8"-diameter plastic wheels for mobility and there is a full-size wire shelf mounted several inches off the ground between the front and back legs to hold grill implements. See image below:
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Article 2, item 6557 is a scissor-type folding powder-coated tubular steel and plastic wheeled cart that measures 25" (H) x 29" (W) x 20" (D) when unfolded. The cart has two 8"-diameter plastic wheels at the base of two of the legs and a plastic footing connecting the other two legs at their base. The cart is designed for the Weber Q1000 and Q2000 Series Grills. See image below:
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Article 3, item 3400262, is a stationary steel and plastic grill stand designed for the Weber Q Grills that measures 24.4" (H) x 25.7" (W) x 17" (D). The non-reinforced, non-laminated plastic base sits atop a non-collapsible frame with four powder-coated steel legs and a powder coated steel center shelf. See image below:
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Article 4, item 6619, is a collapsable polypropylene plastic stand with an attachable side table for the Lumin Electric Grill that when unfolded measures 28.1" (H) x 25" (W) x 21.8" (D). It is made of non-reinforced, non-laminated plastic. See images below:
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Article 5, item 3400015 is a collapsable stand for the Weber Traveler 17" and 22" Portable Griddles. It measures 29.8" (H) x 66.1" (W) x 22.3" (D) when open for use and 7.85" (H) x 24.75" (W) x 40.35" (D) when closed for transportation and storage. It has two non-reinforced, non-laminated plastic tables that slide out on either side when in use to reveal a black sheet-metal surface, as well as four tubular-steel legs, one at each corner, that fold out when in use. See images below:
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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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be 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. The five model carts/stands are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Because some of the subject articles are composed of different materials (metal, plastic, etc.), they are considered composite goods for tariff purposes. The ENs 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Based upon the provided information and the analysis above, the applicable classification for article 2, the scissor-type metal and plastic cart (item 6557), for article 3, the stationary metal and plastic stand (item 3400262), and article 5, the collapsible griddle stand (item 3400015), will be subheading 9403.20.0050, HTSUS, which provides for "Other furniture and parts thereof: Other metal furniture: Household: Other: Other." The general rate of duty will be free.
Based upon the provided information and the analysis above, the applicable classification for article 1, the wheeled plastic cart with stainless-steel accents (item 6012001) and for article 4, the collapsible plastic grill stand (item 6619), will be subheading 9403.70.8015, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” 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 9403.20.0050, 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, 9903.88.03 in addition to subheading 9403.20.0050, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.70.8015, 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, 9903.88.04 in addition to subheading 9403.70.8015, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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