CLA-2-94:OT:RR:NC:N4:433
John Cullinan
Lynx Precision Products
7577 Central Parke Boulevard
Mason, OH 45040
RE: The tariff classification of a storage cart from China.
Dear Mr. Cullinan:
In your letter dated October 20, 2018, you requested a tariff classification ruling. Product description and illustrative literature were provided.
Lynx Precision Products, the “Toplift Pros Store-A-Door” is a moveable storage cart for the two and four door Jeep Wrangler doors when removed from the vehicle’s frame. The moveable storage cart is constructed of a powder coated steel “U Channel” frame assembled onto a linear low density polyethylene (LLDPE) plastic and ethylene propylene diene monomer (EPDM) rubber base. Four, 4” castor wheels are attached to the base in which 2 of the castor wheels lock. Jeep Wrangler doors are secured onto the cart by two powder coated steel hangers. All hardware is included for assembly.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
The moveable “Toplift Pros Store-A-Door” storage cart falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. The “Toplift Pros Store-A-Door” is constructed of different components (metal, plastic, rubber) and is considered a composite good for tariff purposes. This office finds that the essential character of the “Toplift Pros Store-A-Door” is imparted by the metal. The metal “U Channel” structure and frame allow the Jeep Wrangler doors to rest in an upright position. The metal hangers ensure the Jeep Wrangler doors are securely held against the “U Channel” frame. The metal assembly of the castor wheels allow the wheels to be affixed to the plastic and rubber base. Further, the metal brake mechanism on the castor wheels ensure proper braking and prevent unwarranted movement.
The applicable subheading for the “Toplift Pros Store-A-Door” will be 9403.20.0080, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: 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 https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.20.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division