CLA-2-94:OT:RR:NC:N4:433
Donna L. Hiltpold
Classification Specialist
Stanley Black & Decker
480 Myrtle Street
New Britain, CT 06053
RE: The tariff classification of a Hybrid Accucab.
Dear Ms. Hiltpold:
In your letter dated February 14, 2012, you requested a tariff classification ruling. Illustrated literature was provided. The country of origin is unspecified.
The item is identified as a CribMaster Hybrid AccuCab. The Hybrid AccuCab is described as a point-of-use device that combines Scale-and-Bin technology and Radio Frequency Identification (RFID) technology. The two technologies allow for the combining of multiple tracking methods to accurately manage bench stock, MRO (Maintenance, Repair and Operation), PPE (Personal Protection Equipment) and other consumables and durable types of inventories all in a single device. When a user walks up to the Hybrid AccuCab, he or she must identify themselves prior to the door being unlocked. They can do this by using a touch screen monitor mounted on the door or with a barcode or proximity badge scan. Once the door is unlocked, the user opens the door to find bulk inventory in bins and inventory (that is tagged using Passive Gen2 Tags) on adjustable shelving. The user removes the inventory and shuts the door. The inventory is automatically adjusted and inventory is properly accounted. This item is in the form of a metal, floor standing cabinet that measures 75-inches tall by 58-inches wide by 32-inches deep.
In your letter, you propose classifying the CribMaster Hybrid AccuCab in subheading 8476.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof: Other machines: Other.” The term “vend” by its very nature implies that there is a sale or purchase of an article. To be a vending machine of heading 8476, HTSUS, a product (not a service) must be provided from the machine in exchange for a monetary payment from the purchaser. There is no sale or exchange of product for payment involved when using the Hybrid AccuCab. Thus, classification of the Hybrid AccuCab in subheading 8476.89.0000, HTSUS, is precluded.
We have undertaken a review of the Hybrid AccuCab to determine if the item is a good of heading 8423, HTSUS – which provides for “Weighing machinery (excluding balances of a sensitivity of 5cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds; parts of weighing machinery.” The weighing module in the Hybrid AccuCab is used in conjunction with the RFID module to determine items removed from the cabinet. The two technologies employed in the cabinet are for tracking inventories, and not for weighing goods. As such, the Hybrid Accucab is not classifiable in heading 8423, HTSUS.
The General Explanatory Notes (ENs) to Chapter 94 of the 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, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. It is our opinion the Hybrid AccuCab falls within the meaning of furniture and is classifiable within heading 9403, HTSUS.
The applicable subheading for the CribMaster Hybrid AccuCab, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof; Other metal furniture: 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,
Thomas J. Russo
Director
National Commodity Specialist Division