CLA-2-93:OT:RR:NC:N4:433
Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of Rolling Plant Caddies from China.
Dear Ms. Pendris:
In your letter dated December 4, 2009, you requested a tariff classification ruling. The submitted sample will be returned as you requested.
A sample has been submitted for item number 74990, a set of three cast iron rolling plant caddies. These items are composed of 3 millimeter steel wire with black powder coating. Each of the caddies is equipped with three plastic casters that are shipped already assembled. The caddies are each 12 inches in diameter and are designed to support up to 65 pounds. Based on the casters and sturdiness these caddies would be appropriated for standing on the floor or ground.
The Harmonized Commodity Description and Coding System Explanatory Notes (HCDCS) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HCDCS General Explanatory Notes to Chapter 94 state, on page XX-9403-1, the following regarding parts of this chapter:
“ ( 1 ) The heading includes furniture for: Private dwellings, hotels, etc. such as cabinets, linen chests, bread chests, log chests…pedestals, plant stands…”
The applicable subheading for the rolling plant caddies, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household, 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