CLA-2-94:OT:RR:NC:N4:433
Mary-Anne Hardy
Senior Trade Consultant
Farrow International Trade Consulting
5397 Eglinton Avenue West, Suite 220
Etobicoke, Ontario L7K 1K3
Canada
RE: The tariff classification of a computer laptop cart from Canada.
Dear Ms. Hardy:
In your letter dated April 3, 2012, on behalf of Waterloo Furniture Components ADBA Compx Waterloo, you requested a tariff classification ruling. Illustrative and descriptive literature was provided.
The RC Compact Mobility Keyboard Laptop Cart is a fully adjustable work station on wheels. The cart can be configured to securely hold a laptop computer, a full size key board, a mouse, a CPU, and a flat screen monitor. The upper work surface allows for the placement of other user supplied peripheral devices such as printers, projectors, cameras, tablets, and scanners. The cart is made of lightweight metal, and is fully adjustable allowing it to be used for seated or standing use. The cart is mounted on a sturdy base, has a basket, and can roll on four swivel casters that can be locked to prevent movement. There are no electronic or computer components imported with the cart. This cart is versatile and can be used in a variety of work settings such as hospitals, classrooms, warehouses, manufacturing shops, and security checkpoints.
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, offices, churches, schools, cafes, restaurants, laboratories, hospitals….} Further, the ENs for headings 9402 and 9403, HTSUS, both provide for trolleys (carts), whether or not on wheels. Accordingly, the RC Compact Mobility Keyboard Laptop Cart is classified as an article of furniture in heading 9403, HTSUS.
The applicable subheading for the RC Compact Mobility Keyboard Laptop Cart, 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