CLA-2-83:RR:E:NC:N1:121
Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a sign, a picture screen, a tent, a floor mat and a desk/counter from Germany
Dear Mr. Resetar:
In your letter dated July 27, 2007, you requested a tariff classification ruling.
The merchandise under consideration is called an “Event Kit.” It is a combination of five items sold to independent Porsche car dealerships that are used at various outdoor marketing events, such as driver training or vehicle presentations. Each item comes with at least one carrier bag for easy transport.
The first item is described as a “Collapsible Aluminum Pylon.” It measures 2200 mm tall by 850 mm wide by 150 mm thick. It includes three aluminum connector segments and a steel floor plate for stability. A 580 mm high by 433 mm wide, embossed, 3-dimensional Porsche logo made of aluminum sheet metal, which has been gold-anodized and screen-printed, is fastened to the top segment. The middle segment displays a personalized logo made of individual letters.
The second item is described as an “Outdoor Quick Screen.” It is a retractable picture screen made of vinyl. It displays the Porsche Crest logo on one side and a picture of a Porsche vehicle on the opposite side. It measures 1800 mm tall by 850 mm wide.
The third item is a tent consisting of a folding aluminum frame, a top made of polyester, three side walls made of polyester, two galvanized foot plates and several pegs for support. The top displays the Porsche name. It is square shaped and measures 3000 mm on each side.
The fourth item is described as a “Car Platform.” It is a sectional floor mat consisting of three segments connected by a fastener. It is made of black polypropylene fibers.
The fifth item is a collapsible desk/counter made of plastic. It measures 1200 mm by 1045 mm by 510 mm, and consists of three connecting pieces.
Your letter indicates that you believe the Event Kit is a set for tariff purposes and that it should be classified in subheading 9403.70.8020, Harmonized Tariff Schedule of the United States, (HTSUS), as other furniture, per GRI 3(c). It is the opinion of this office, however, that the articles included in the Event Kit do not meet the criteria for sets. Explanatory Note 3 (b)(X)(b) requires that a set consist of articles put up together to meet a particular need or carry out a specific activity. The individual components of the Event Kit fulfill more than one need or activity.
You indicate that the aluminum pylon should be classified in subheading 7616.99.5090, HTSUS, as other articles of aluminum. This article, however, is more specifically provided for in heading 8310, HTSUS, as sign plates of base metal.
The applicable subheading for the aluminum pylon will be 8310.00.0000, HTSUS, which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, an parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free.
The applicable subheading for the picture screen will be 4911.10.0080, HTSUS, which provides for other printed matter, including printed pictures and photographs, trade advertising material, commercial catalogs and the like, other. The rate of duty will be free.
The applicable subheading for the tent will be 6306.22.9030, HTSUS, which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods, tents, of synthetic fibers, other, other. The rate of duty will be 8.8 percent ad valorem.
The applicable subheading for the desk/counter will be 9403.70.8030, HTSUS, which provides for other furniture and parts thereof, furniture of plastics, other, other. The rate of duty will be free.
We are unable to issue a classification determination on the car floor mat because we need additional information. Please submit a sample that includes the corner section of the mat showing the edge treatment.
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/.
If you decide to resubmit your request for the car floor mat, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division