CLA-2-94:OT:RR:NC:N4:463
Ivy Woo
Universal Logistics Inc.
125 Commerce Valley West, Suite 750
Thornhill, L3T 7W4
Canada
RE: The classification of a pole and a base for a mobile sign from Canada
Dear Ms. Woo:
This ruling is being issued in response to your letter dated March 19, 2025, requesting a tariff classification
determination on behalf of your client, Prismaflex Incorporated, on a pole and a base for a mobile sign. In
lieu of samples, pictures and product descriptions were provided.
The subject articles are identified as a pole (part number PLFX75PO-UNI) and a base (part number
PLFX75-V2B) for the Portable Parking Sign Universal. The complete mobile sign is a floor standing sign
that will be used in a restaurant, car park, or similar location and measures approximately 55" tall. The
detachable cylindrical vertical pole is made of powder-coated steel and measures approximately 55" (L). The
wheeled powder-coated steel base has a short vertical tube in the center, and measures approximately 18" (L)
x 12" (W). The wheels are made of plastic. The pole extends upward from the base and has two horizontal
metal pieces to which a sign will be attached. The articles are made in Canada. See image 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. 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 mobile
sign is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Additionally, the ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether
or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other
specific features as parts designed solely or principally for an article of those headings. They are classified in
this Chapter when not more specifically covered elsewhere.”
The applicable classification for the pole (part number PLFX75PO-UNI) and for the base (part number
PLFX75-V2B) will be subheading 9403.99.9045, HTSUS, which provides for “Other furniture and parts
thereof: Parts: Other: Other: Other: Other: Of metal: Other.” The general rate of duty will be free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 9403.99.9045, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. ?If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 9403.99.9045.
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