CLA-2 OT:RR:CTF:TCM H271824 CkG
TARIFF NO: 9403.20.00
Troy D. Crago
Import Specialist
ATICO International USA, Inc. 501 South Andrews Avenue
Ft. Lauderdale, FL 33301-2831
RE: Revocation of NY N024680, NY N024678, NY N012582, and NY N012026;
tariff classification of cast iron plant mover
Dear Mr. Crago:
This is in reference to New York Ruling Letter (NY) N024680, dated March 19, 2008, concerning the classification of a “cast iron pot mover.” In NY N024680, CBP classified the Cast Iron Pot Mover in heading 8716, HTSUS, as a non-mechanically propelled vehicle. Since the issuance of that ruling, Customs and Border Protection (CBP) has reviewed the classification and has determined that the cited ruling is in error. We hereby revoke NY N024680, as well as three other rulings classifying substantially similar articles in heading 8716, HTSUS: NY N024678, dated March 19, 2008; NY N012582, dated June 14, 2007; and NY N012026, dated June 4, 2007.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N024680, NY N024678, NY N012582, and NY N012026 was published on June 22, 2016, in Volume 50, Number 25 of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
In NY N024680, the article in question was described as follows:
The item under consideration is a wheeled mover used to facilitate the movement of a potted plant. You have identified the item as a Cast Iron Pot Mover (Item # A026BA00102). The Cast Iron Pot Mover is approximately 10 inches in diameter and uses three plastic wheels set in a triangular shape along the bottom.
ISSUE:
Whether the instant cast iron plant mover is classified in heading 8716, HTSUS, as “other vehicles, not mechanically propelled”, or in heading 9403, HTSUS, as “other furniture.”
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6.
The HTSUS provisions under consideration are as follows:
8716: Trailers and semi-trailers; other vehicles, not mechanically
propelled; parts thereof:
8716.80: Other vehicles:
8716.80.50: Other…
9403: Other furniture and parts thereof:
9403.20.00: Other metal furniture…
* * * *
Note 2 to Chapter 94 provides as follows:
2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to
be classified in those headings only if they are designed for placing on the floor or ground.
* * * *
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 8716 provides, in pertinent part, as follows:
This heading covers a group of non mechanically propelled vehicles (other than those of the preceding headings) equipped with one or more wheels and constructed for the transport of goods or persons. It also includes non mechanical vehicles not fitted with wheels (e.g., sledges, special sleds running on timber trackways).
The vehicles of this heading are designed to be towed by other vehicles (tractors, lorries, trucks, motorcycles, bicycles, etc.), to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals.
The heading includes :
…
(B) Hand- or foot-propelled vehicles.
This group includes:
…
(2) Wheelbarrows, luggage trucks, hopper trucks and tipping trucks.
(3) Food carts, buffet movers (other than the type falling in heading 94.03), of a
kind used in railway stations.
(4) Hand carts, e.g., for waste disposal
…
This heading does not cover:
…
(b) Small wheeled containers (e.g., wheeled baskets) of basketwork, metal, etc., not incorporating a chassis, of a kind used in shops (classification according to their constituent material).
The General EN to Chapter 94 provides, in relevant part, as follows:
For the purposes of this Chapter, the term “furniture” means:
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 the 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 also included in this category….
Headings 94.01 to 94.03 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings whether or not stuffed or covered, with worked or unworked surfaces, carved, inlaid, decoratively painted, fitted with mirrors or other glass fitments, or on castors, etc.
EN 94.03 provides, in relevant part, as follows:
This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.
The heading includes furnitures for :
Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log
chests; chests of drawers, tallboys; pedestals, plant stands; dressing tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side boards, dressers, cupboards; food safes; bedside tables; beds (including wardrobe beds, camp beds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught screens; pedestal ashtrays; music cabinets, music stands or desks; play pens; serving movers (whether or not fitted with a hot plate)
* * * *
In NY N024680, CBP classified a “cast iron pot mover” used to store, display and move potted plants in heading 8716, HTSUS. Heading 8716, HTSUS, provides for “other vehicles, not mechanically propelled”. The Explanatory Note to heading 8716 clarifies that this heading includes vehicles designed to be pushed or pulled by hand or feet, such as wheelbarrows, food carts and buffet movers (other than the type falling in heading 94.03), of a kind used in railway stations, and hand carts.
Unlike the exemplars listed in EN 87.16 however, the instant plant mover is not principally designed for the transport of goods or persons. The plant mover is designed primarily for the storage and display of articles (plants), and home décor. Although the mover clearly aids in the transport of any article placed on its surface, the mover has no means of securing any articles being transported, and without any handle, it is difficult to manoeuvre. Thus, it is impractical to use the mover primarily for the transport of goods. Additionally, unlike the exemplars listed in the EN 87.16, the mover lacks any kind of chassis or frame. As such, it falls outside the scope of heading 8716, HTSUS (as indicated by the exclusion of carts having the character of furniture of heading 9403, HTSUS, from item (B)(3) in the 87.16 EN).
CBP has classified similar items as articles of furniture of heading 9403, HTSUS, in past rulings. See e.g., NY N087856, dated December 23, 2009; NY 895256, dated March 10, 1994. The General EN to Chapter 94 defines “furniture” as “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…)….Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.”
As a movable article designed for placing on the floor or ground to equip private dwellings, the instant article meets the definition of furniture laid out in the General EN to Chapter 94. Furthermore, as noted in the Explanatory Note for heading 9403, HTSUS, “furniture” of this heading includes a number of similar items, such as plant and music stands, and serving movers. Like a plant stand, the plant mover is a platform for display of potted plants. Unlike a typical plant stand, it is not stationary and lacks a base or leg. However, we consider the mover to be ejusdem generis with plant stands--like a plant stand, and like furniture in general, it has both a decorative and utilitarian function—it is an ornate decorative platform which holds and displays a plant and allows the plant to be easily moved around. Thus, the instant plant mover is classified in heading 9403, HTSUS.
HOLDING:
By application of GRI 1, the cast iron pot mover is classified in heading 9403, HTSUS, and is specifically provided for in subheading 9403.20.00, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture.” The 2016, column one, general rate of duty is 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 World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N024680, NY N024678, NY N012582, and NY N012026, are hereby revoked.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division