CLA-2 CO:R:C:M 955269 LTO
Mr. Peter van der Heijden
Jalema Filing Systems Division
Jalema, Inc.
7397 Washington Boulevard
Elkridge, MD 21227
RE: Filing Products (racks, carts, carriage systems); Chapter
94, note 2; Section XV, note 1(k); EN 83.02; EN to chapter
94 ("furniture"); EN 94.03; Add. U.S. Rule of Interpretation
1(a); HQ 735083; HQ 954708
Dear Mr. van der Heijden:
This is in response to your letter of August 9, 1993, which
made reference to a letter dated February 24, 1993, to Customs in
New York, requesting the classification of various filing
products (racks, carts and carriage systems) under the Harmonized
Tariff Schedule of the United States (HTSUS). In HQ 954708,
dated October 12, 1993, we advised you as to the tariff
classification of various filing products identified as Job-
files, Repro-files, Design-files, Code strip, Code tabs,
Triangular flags, Self-adhering flags and Ziplabel. In HQ
735083, dated August 5, 1993, we responded to your inquiry
concerning the country of origin marking for various office
products.
FACTS:
The articles in question are various filing products,
consisting of racks, carts and carriage systems. The racks
consist of Uni-racks (6440000, 6440500, 6455500), Duo-Profile/T-
bar racks (6460200, 6460300, 6460400), Offset-racks (6480007),
Wall-filing racks (5810800, 5811600), Wall-unit racks (5812500)
and Table-arm racks (6431200). The racks are made of various
materials with metal being the main component. With the
exception of the Wall-filing racks and Wall-unit racks, all are
designed to stand on the floor or ground. - 2 -
The carts consist of Auxiliary Carts, Transport Carts and
Offset Carts (6417507, 6418507, 6419007), which are made
predominately of metal. They are designed to store files on the
floor or ground, while permitting the movement of those files
from place to place.
The Expanso Carriage Systems (tracks-6721000, 6731250,
6741500; carriages-6704700, 6706500, 6708400) consist of a
wheeled aluminum carriage which moves along a set of metal floor
tracks. The tracks allow for the storage of files in remote
areas, as well as, the movement of those files.
ISSUE:
Whether the racks and carriage systems are classifiable as
other furniture under heading 9403, HTSUS, and the carts as base
metal mountings, fittings and similar articles suitable for
furniture under heading 8302, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The headings at issue are as follows:
8302 Base metal mountings, fittings and
similar articles suitable for
furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks,
chests, caskets or the like; base
metal hat racks, hat-pegs, brackets
and similar fixtures; castors with
mountings of base metal; automatic
door closers of base metal; and base
metal parts thereof
* * * * * * * * * * * * *
9403 Other furniture and parts thereof
Note 1(k) to section XV, HTSUS, which includes heading 8302,
HTSUS, states that section XV does not cover articles of chapter
94, including the furniture of heading 9403, HTSUS. Therefore,
if any of the articles in question are classifiable under heading
9403, HTSUS, those articles cannot be classified under heading
8302, HTSUS.
The Harmonized Commodity Description and Coding System - 3 -
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
The General EN to chapter 94, pg. 1574, states that for the
purposes of this chapter, the term furniture is defined, in part,
as follows:
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 . . .
offices . . .
All of the articles in question, with the exception of the
Table-arm racks, Wall-filing racks and Wall-unit racks (which are
not designed to stand on the floor), meet this above definition
and are considered "furniture" for tariff purposes, and are
designed for placing on the floor or ground. Note 2 to chapter
94 states that the articles of heading 9403, HTSUS, must be
designed for placing on the floor or ground.
EN 94.03, pg. 1478, states that the heading covers furniture
for offices, such as, "filing cabinets, filing trolleys, card
index files, etc." Accordingly, these articles are classifiable
under heading 9403, HTSUS, which provides for other furniture and
parts thereof. It is our opinion that these articles are
principally used in offices and are therefore classifiable as
metal furniture of a kind used in offices under subheading
9403.10.00, HTSUS. See Additional U.S. Rule of Interpretation
1(a).
With regard to the classification of the Table-arm racks,
Wall-filing racks and Wall-unit racks, heading 8302, HTSUS,
provides for base metal hat racks, hat-pegs, brackets and similar
fixtures. EN 83.02, pg. 1120, states that the heading covers
"brackets (fixed, hinged or toothed, etc.) and similar fixtures
such as coat racks, towel racks, dish-cloth racks, brush racks,
key racks [emphasis in original]." It is our opinion that the
Table-arm racks, Wall-filing racks and Wall-unit racks, which are
designed to suspend files, are similar to the fixtures listed
above. As such, these racks are classifiable as brackets and
similar fixtures of base metal under subheading 8302.50.00,
HTSUS.
HOLDING:
The Uni-racks, Duo-Profile/T-bar racks, Offset-racks,
Auxiliary Carts, Transport Carts, Offset Carts and Expanso - 4 -
Carriage Systems are classifiable as metal furniture of a kind
used in offices under subheading 9403.10.00, HTSUS. The
corresponding rate of duty for articles of this subheading is 4%
ad valorem.
The Table-arm racks, Wall-filing racks and Wall-unit racks
are classifiable as brackets and similar fixtures of base metal
under subheading 8302.50.00, HTSUS. The corresponding rate of
duty for articles of this subheading is 3.4% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: NIS Larry Mushinske