CLA-2-94:OT:RR:NC:N4:433
Mahir Akarsu
Transportation Compliance Specialist
BJ’s Wholesale Club, Inc. One Mercer Road
Natick, MA 01760
RE: The tariff classification of a service cart from China.
Dear Mr. Akarsu:
In your letter dated August 13, 2010, you requested a tariff classification ruling.
Item # L-DW047PST-3 is described as a slate top service cart. The service cart is composed of a steel frame, and features a natural slate top with a steel bottom shelf. There is a bamboo cutting board directly underneath the slate top, which slides out when needed. Beneath the cutting board is a wire-frame sliding storage basket made of powder coated rust resistant steel. The service cart has four steel rolling casters with locking mechanisms. The dimensions of the cart are 24.8 inches by 20.5 inches by 33.1 inches. You indicate that the material composition of the service cart is 67% steel, 28% slate, and 5% bamboo. 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, offices, churches, schools, cafes, restaurants, laboratories, hospitals. . . . .]
Although you do not specify where the slate top service cart is intended to be used, the inclusion of a cutting board indicates that it will be used in an environment where food will be prepared. The photo you included of the finished article shows the cart in a patio-like area, with vegetables visibly stored in the wire-frame sliding drawer. This service cart meets the definition for furniture, in that the item is floor or ground standing, and has the utilitarian function of equipping a household in the preparation and service of food.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), HTSUS, the subject service cart is composed of different components and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the “whole product” is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The ENs to the HTSUS, at 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. In this case, the service cart is primarily composed of steel, with the steel frame giving the cart its structural strength on top of which the slate top is affixed. Accordingly, the steel imparts the essential character to the good.
The applicable subheading for the service cart with slate top, made predominately from steel, 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