CLA-2-94:OT:RR:NC:N4:433
T.L. McCraken
Vice President Customs Administration
Supply Chain Shipping LLC
4607 44th Street S.E.
Kentwood, Michigan, 49512
RE: The tariff classification of carts from Italy.
Dear Mr. McCraken:
In your letter dated October 27, 2011, on behalf of Geerpres Inc., you requested a tariff classification ruling.
Model number MPC – 201 is a plastic cart. The cart has four, 4-inch non-locking swivel casters. The casters have plastic hubs and polyurethane non-marking wheels. The specifications indicate that the cart weighs 47 pounds, and measures 32.7 inches by 22 inches by 41.3 inches. The cart is certified as being Joint Commission on Accreditation of Health Care Organizations (JCAHO) compliant. The cart has a locking storage cabinet, adjustable tray, seven tool holders, and a trash lid with pocket inside. It is stated that the cart is used to hold janitorial supplies, has no load rating, and is designed to be used in a single location, whether it be a hospital, hotel or school.
Model 101, Ideabase Modular Cart, is predominately made from plastic. The cart has four, 4-inch non-locking swivel casters. The casters have plastic hubs and polyurethane non-marking wheels. A photo depicts the cart as having a tubular steel fixture mounted to the plastic bottom featuring two plastic top buckets, a plastic basket, a rubber ring bag holder, two tool holders and a front base tray. The steel fixture provides the structure onto which the plastic buckets and basket are placed. Additional photos indicate variations of the model 101, specifically the model 100C and 100F, both of which have different accessories mounted to the bottom of the cart. The specifications indicate that the cart weighs 33 pounds, and measures 38½ inches by 23 inches by 41¼ inches. Further provided, the cart is made of 67 percent plastic by value, with the remaining 33 percent attributed to the tubular steel fixture. It is stated that the cart is used to hold janitorial supplies, has no load rating, and is designed to be used in a single location, whether it be a hospital, hotel, or school.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) state in relevant part with regard to the meaning of furniture, at (A): 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, . . . hospitals ….”
For one to classify these carts within the provision for furniture of heading 9403, HTSUS, the items must not be designed for the transportation of goods of heading 8716, HTSUS. To be classified as furniture, the carts must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the descriptive and illustrative literature of the carts, one finds that these items are not constructed for the purposes of transportation of goods from one location to another location via commercial conveyance or personal vehicle. These carts are used for the wheeling of janitorial gear (buckets, baskets, wash-pails, tools and the like) and their related supplies within each particular type of establishment. Accordingly, these carts meet the definition for furniture, and are classified in heading 9403 – the provision for other furniture and parts thereof. See New York rulings: N114104 dated July 23, 2010 and N181736 dated September 15, 2011.
The applicable subheading for janitorial carts, if made of reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics; Other.” The rate of duty will be free.
The applicable subheading for janitorial carts, if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Other; Other.” The rate of duty will be 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/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division