CLA-2-94:OT:RR:NC:N4:433
Michael P. Robinson
Import/Export Compliance Specialist
Carlisle FoodService Products
4711 E. Hefner Road
Oklahoma City, OK 73131
RE: The tariff classification of carts from China.
Dear Mr. Robinson:
In your letter dated February 1, 2012, you requested a tariff classification ruling. Photos were provided of the various carts.
Item number, UC194023, is described as a small gray colored utility cart. The cart has four, 5-inch casters, 2 that are rigid and two that swivel. The cart is made from Polypropylene (PP), and has a top and bottom shelf, mold-in handle and parts tray. The cart is constructed to handle heavy loads, and has a weight-load capacity of 500 pounds. This cart measures 40-inches long by 19-inches wide. No height measurement was provided.
Item number, JC1945L23, is described as a gray colored long platform janitorial cart. The cart has four casters, two 3-inch swivel casters in the front and two 6-inch casters in the rear. The cart is made from Polypropylene (PP), and has three durable shelves with raised edges to keep items organized. The upper shelf of the cart has an open PP square configuration that supports a hanging bag. The cart is intended to hold janitorial supplies and tools, and includes a 25 gallon nylon bag for waste and laundry collection. This item measures 49-inches long by 19-inches wide by 39-inches high.
Item number, JC194614, is described as a replacement bag for the janitorial cart referenced above. The 25 gallon replacement bag is nylon ribbed.
Item number, HT322003, is described as a gray colored adjustable hand trolley. The trolley has four, 5-inch casters, 2 that are rigid and two that swivel. The trolley is made from Polypropylene (PP), and has a one platform shelf, a multi-position handle and folds flat for storage. The trolley is constructed to handle heavy loads, and has a weight-load capacity of 500 pounds. This trolley measures 32-inches long by 20-inches wide by 37-inches high.
Item number, UC4031529, is described as a three shelf, stainless steel utility cart. The cart has four casters. The Photo indicates that the shelves have raised lips on all four sides, and that two rounded handles (one on each side) come above the upper shelf. This cart has a weight-load capacity of 400 pounds. No dimensions were provided for this cart.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) 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, churches, schools, . . . hospitals ….”
For one to classify these carts within the provision for furniture of heading 9403, HTSUS, the items must not be designed for the transportation of goods of heading 8716, HTSUS. To be classified as furniture, the carts must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the descriptive literature and photos of the carts, one finds that item numbers UC194023 (small utility cart), JC1945L23 (janitorial cart) and UC4031529 (3-tiered stainless utility cart) are not constructed for the purposes of transportation of goods from one location to another location via commercial conveyance or personal vehicle, but rather are used within various establishments in support of human activities. Accordingly, these carts are classified as articles of “furniture” in heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS).
As for item number HT322003 (hand trolley), we are of the opinion that this item is not of the class or kind of good to be called “furniture” in that the utilitarian purpose of equipping shops, stores, workshops, factories and the like, appears to be subordinate to the transportation of goods. Accordingly, this cart is classified as an article of “other vehicles, not mechanically propelled” in heading 8716 of the HTSUS.
At this time, we are unable to provide classification advice on item number JC194614, as we need additional information in which to classify this item. Please provide: a sample of the replacement bag as imported and sold to the purchaser; close-up photos of the bag as it is attached to the janitorial cart; descriptive literature of the bag; the material composition (textile, metal, etc.) of the bag; and any marketing or advertising literature of the bag.
The applicable subheading for the UC194023 (small utility cart) and JC1945L23 (janitorial cart), if made of reinforced or laminated plastic, 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.
The applicable subheading for the UC194023 (small utility cart) and JC1945L23 (janitorial cart), if not made of reinforced or laminated plastic, will be 9403.70.8031, 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.
The applicable subheading for the UC4031529 (three shelf, stainless utility cart), will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The rate of duty will be free.
The applicable subheading for the HT322003 (hand trolley) will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Other vehicles: Other: Other: Other.” The rate of duty will be 3.2% ad valorem.
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,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division