CLA-2-94:OT:RR:NC:N4:433
Lloyd James Mackenzie
Shelving 247 Limited
Units 1 – 2 Newtown Trading Estates
Green Lane
Tewkesbury, GL20 8HD
United Kingdom
RE: The tariff classification of a tray trolley cart from Taiwan.
Dear Mr. MacKenzie:
In your letter dated August 23, 2011, you requested a tariff classification ruling. Photos were submitted of an item that you describe as a tray trolley.
The tray trolley is commonly referred to as a utility cart. The cart is composed of an aluminum and polypropylene (plastic) frame. The cart has four casters, with two casters that swivel and lock, and two casters in a fixed position. The two sides that form the vertical sections of the frame are of aluminum, while the bottom and upper shelves that form the horizontal sections of the frame are of polypropylene. The upper shelf has two handles, with each handle located at opposite ends. The cart measures approximately 37 inches high by 35 inches long by 19 inches deep, and weighs 24 pounds. This cart has a maximum load capacity of 220 pounds.
You indicate that the tray trolley cart is commonly used in hotels and catering environments for clearing stuff away or transporting items. However, the utilitarian nature of the cart allows it to be used in private dwellings, offices, schools, stores, workshops, technical offices, and in other establishments. These types of carts have varying purposes depending upon the user of such an item. They are commonly used for holding, organizing and presenting food and beverages, office supplies, books and literature, household supplies, tools, retail merchandise and other goods.
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. . . . .]
Upon review of the description and photos of the tray trolley cart, one finds that these items are not constructed for the primary purpose of transportation of goods from one location to another location via commercial conveyance or personal vehicle. Specifically: (1) the casters on the carts are not meant for sustained and continued movement with heavy and/or uneven loads, (2) the carts have no means to secure the items during movement of the loads, and (3) the carts cannot be moved quickly or jerked suddenly without the falling or damaging of the items being carried. We further note, in general, that the physical movement of such goods is limited to the wheeling of loads within each particular type of establishment.
It is our opinion that the tray trolley cart (utility cart) falls within the meaning of furniture, in that the item’s utilitarian function is to equip multiple types of establishments, for purposes of holding, organizing and presenting various kinds of goods. See New York Rulings: N114104 dated July 23, 2010 and N119122 dated September 9, 2010. Accordingly, classification of the cart falls to heading 9403, HTSUS – the provision for other furniture.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the tray trolley cart is composed of different components (metal and plastic) 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
With the tray trolley cart classified only in one heading 9403, the issue becomes the proper ten-digit subheading for the item. Accordingly, GRI 6 is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. It is our opinion, that no single material or component imparts the essential character to the good, and as such, the subheading occurring last in numerical order is furniture of plastic classified under 9403.70, HTSUS.
The applicable subheading for the tray trolley cart, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: 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