CLA-2-94:OT:RR:NC:N4:463
Mark S. Davies
Lowe’s/LG Sourcing, Inc.
1000 Lowe’s Blvd.
Mooresville, NC 28117
RE: The classification of a folding workbench from China
Dear Mr. Davies:
In your letter dated November 11, 2020, you requested a classification ruling on a folding workbench. You provided pictures and other illustrative literature.
The workbench the subject of this ruling is identified as a “WX055 Folding Speed Bench”. It has a reinforced plastic surface and four foldout steel legs actuated by a steel locking mechanism that doubles as a carrying handle. The tabletop has 4 slots and 17 dog holes to facilitate material handling and clamping. Four plastic dogs (pegs) are included. With the legs extended, the table measures 850 mm (W) x 605 mm (D) x 800 mm (H). Two images of the workbench follow:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. A reading of Legal Note 2 to Chapter 94 of the HTSUS provides that articles (other than parts) referred to in headings 9401 to 9403 are classified in those headings only if they are designed for placing on the floor or ground. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. United States Customs and Border Protection (CBP) believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to Chapter 94 of the HTSUS state the following with regard to the meaning of furniture: (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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category. This office is of the opinion that the foldable workbenches are within the meaning of furniture as defined by the ENs to Chapter 94 of the HTSUS. This office notes that the portable workbenches in Headquarters Rulings (HQ) 961000, 962989 and 962990 (and by extension , are not comparable to the subject workbench because they have built-in clamping mechanisms and were thus classified in subheading 7326.90.85, HTSUS, Other articles of iron or steel: Other: Other: Other: Other
Because the subject workbench is composed of different materials (plastic and steel), it is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, 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.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and stated that these factors were to be reviewed as a whole. See Slip Op. 06-49 for a listing of factors reviewed.
The requester provided information showing that over 80% of the total volume of the workbench is plastic and the plastic tabletop contributes more than any other component to the article’s utility. Furthermore, CBP has frequently found that, barring significant evidence to the contrary, the material making up a tabletop more often than not imparts the essential character to a table. Therefore, this office finds that the essential character of the workbench is imparted by the reinforced plastic tabletop.
The requester stated that the workbench will be marketed to “pros and DIY’ers alike”. In HQ rulings N61000, 962989 and 962990, which modified New York (NY) rulings 895283, 866269 and 888760, respectively, the Harmonized System Committee (HSC) found that, in addition to being used in homes, portable workbenches are used in the workshops of mechanics, carpenters, plumbers, etc. and thus cannot be classified as “household”.
Based upon the foregoing, the applicable subheading for the “WX055 Folding Speed Bench” will be 9403.70.4031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
TRADE REMEDY Products of China classified under subheading 9403.70.4031, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9403.70.4031, HTSUS. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division