CLA 2-94:OT:RR:NC:N4:463
Roberto Ancis
Coaching Professors, Inc.
140 Copper Canyon Drive
Sedona, AZ 86336
RE: Classification of three janitorial carts and a dispenser accessory from Italy
Dear Mr. Ancis:
This is in reply to your letter dated August 23, 2021, requesting a tariff classification ruling on behalf of your client, Vienna Servizi, Srl, for three janitorial carts and a dispenser accessory. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1: The Microrapid Compact Inox Cart is a commercial grade wheeled stainless steel janitorial cart with variously sized plastic trays, baskets, buckets and a Rollo dispenser, as well as a wet floor warning sign and dust mop and dustpan supports. The cart’s mobility is facilitated by ergonomic handles and four nylon swivel castors, two of which have brakes. The cart measures approximately 27" (W) x 41" (D) x 47" (H) and weighs approximately 58 lbs. A breakdown of the cart by material weight indicates that it is 72% metal and 28% plastic. It is made in Italy.
Item 2: The Microrapid Evo Inox Cart is a commercial grade wheeled stainless steel janitorial cart with variously sized plastic trays, baskets, buckets and a Rollo dispenser, as well as a wet floor warning sign, zipper bags, and dust mop and dustpan supports. The cart’s mobility is facilitated by ergonomic handles, two Big-Foot 12" wheels and two nylon swivel castors with brakes. The cart measures approximately 51" (W) x 27" (D) x 47" (H). A breakdown of the cart by material weight indicates that it is 70% metal and 30% plastic. It is made in Italy.
Item 3: The Kubi 2 Pro Cart is a commercial grade, wheeled stainless steel, aluminum and plastic janitorial cart with two large doors and internal shelves. The cart’s mobility is facilitated by two upright handles and four nylon swivel castors, two of which have brakes. Several variously sized buckets are included, as is a dust mop holder and locking upper lid. The cart measures approximately 52" (W) x 28" (D) x 45" (H) and weighs approximately 74 lbs. A breakdown of the cart by material weight indicates that it is 26% metal and 74% plastic. It is made in Italy.
Item 4: The fourth item is the Rollo, a dispenser of rolled disposable cleaning cloths that can be added to these janitorial carts. It is made of polypropylene plastic and measures approximately 10" (W) x 4" (D) x 3.5" (H).
See images below:
Item 1
Item 2
Item 3
Item 4
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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 (together known as legal notes). If 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 are then applied in order.
In order to be classified as furniture, subject carts (items 1-3 above) must not be designed for the transportation of goods (heading 8716) and must be of the type used to equip establishments to support human activities. We find that these items are not constructed for the purpose of transporting goods from one location to another, as are the goods of subheading 8716, but rather to store and transport janitorial supplies and equipment (buckets, baskets, wash-pails, tools and the like) within a location. Accordingly, these carts meet the definition of furniture, and are classified in heading 9403 – the provision for other furniture and parts thereof. (See NYRLs N192484, N114104, N181736, N202616, N257996, and N300508).
Since items 1, 2, and 3 are composed of different materials (stainless steel, aluminum, plastic), they are considered composite goods for tariff purposes. The Explanatory Notes 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.
This office finds that the essential character of item 1, the Microrapid Compact Inox Cart, and item 2, the Microrapid Evo Inox Cart, is imparted by their metal frames, therefore the applicable subheading for these items will be 9403.20.0081, 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 general rate of duty will be free.
This office finds that the essential character of item 3, the Kubi 2 Pro Cart, is imparted by its plastic base, frame and sides, therefore, the applicable subheading for this item will be 9403.70.8031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” The general rate of duty will be free.
As the janitorial carts can function without the Rollo dispenser and it can be purchased separately, it is a separate article of commerce and not a furniture part. Item 4, subject Rollo dispenser, shall be classified based upon its constituent material, plastic, in subheading 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty is 5.3 percent ad valorem.
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.
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