CLA-2-94:OT:RR:NC:N4:433
William Thomas Gould,
William Thomas Gould, CBH
3807 West Sierra Highway, Suite 6
PMB 4617
Acton, CA 93510-1256
RE: The tariff classification of metal lockers from Mexico.
Dear Mr. Gould:
In your letter dated May 20, 2011, on behalf of American Specialties, Inc., you requested a tariff classification ruling. Illustrated photos were provided.
Your client is importing metal lockers used in schools, athletic facilities, and other commercial and industrial establishments. The lockers are shipped either as assembled units (ready for installation) or as knocked down units (requiring assembly prior to installation). The assembled lockers are shipped either as individual lockers preassembled or combined into banks for ease of installation. The knocked down lockers are shipped unassembled requiring the contractor to assemble the individual lockers and locker banks prior to installation. Either assembled or unassembled, all parts and components, as well as all hardware, are furnished for assembly and installation of the lockers and locker banks. Illustrative photos indicate that the lockers can be either floor standing or wall-mounted.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 of the HTSUS provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Further, when goods cannot be classified according to the principle of GRI 1, then GRI 2 (a) provides that “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Accordingly, the assembled lockers are classified in accordance with GRI 1 under subheading 9403.20, HTSUS and the unassembled lockers having the essential character of the completed lockers are classified in accordance with GRI 2 (a) under subheading 9403.20, HTSUS – the provision for other metal furniture.
Chapter 94, Note 2 of the HTSUS states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. Further stipulated under Note 2 (a) the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture and unit furniture.
The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the Explanatory Notes (ENs) to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
In Storewall, LLC versus the United States, Slip Op. 09-146, the Court using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. Consistent with this interpretation for unit furniture, we find that the wall-mounted lockers, whether individual or in banks, fall within the meaning of unit furniture or separately presented elements of unit furniture.
The applicable subheading for the assembled lockers and the unassembled lockers, whether floor standing or wall mounted, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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