CLA-2-94:OT:RR:E:NC:N4:433
Geri K. Davidson
Import Assistant
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of translucent 4-tier slim cart from Taiwan.
Dear Ms. Davidson:
In your letter dated September 24, 2009, you requested a tariff classification ruling.
The merchandise is described as a 4-tier slim cart CD/DVD storage tower (SKU # 10051360) used primarily for the holding of music and video items. The slim cart has four shelves with side units that snap together, and is made from polypropylene – a thermoplastic polymer. The bottom shelf has wheels attached to its underside. Its dimensions are 21½ inches long by 6¾ inches wide by 41 inches high. Photos and descriptive literature indicate that the item is capable of fitting into narrow areas within the home, office or various other type dwellings.
When interpreting and implementing the Harmonized Tariff of the United States (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. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Explanatory Notes to Chapter 94 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, . . . .” It is our opinion that the CD/DVD storage tower meets the definition for furniture, in that the item’s utilitarian function is to equip a dwelling for the holding and placement of both music and video recordings.
The applicable subheading for the 4-tier slim cart CD/DVD storage tower, made of plastic, if of reinforced or laminated plastic, will be 9403.70. 4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastic; Other.” The rate of duty will be free.
The applicable subheading for the 4-tier slim cart CD/DVD storage tower, made of plastic, if not of reinforced or laminated plastic, will be 9403.70. 8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: 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,
Robert B. Swierupski
Director
National Commodity Specialist Division