CLA-2-39:OT:RR:NC:N4:422
Bryon Brown
Lifetime Products
Freeport Center, Building D-11
P.O. Box 160010
Clearfield, UT 84404
RE: The tariff classification of an unassembled plastic box, and separately imported plastic panels, from China.
Dear Mr. Brown:
In your letter dated July 16, 2012, you requested a tariff classification ruling. You requested the classification of the unassembled box, packaged for retail sales, when imported in its entirety, and the classification of the panels that make up the box when imported separately.
Lifetime, model number 60012, is a 130 gallon (492.1 L.) storage box, also known as a deck box. The deck box consists of six panels, and is constructed from UV-protected, rigid, double-walled, High-Density Polyethylene (HDPE) plastic. Each panel is formed with rounded edges and has features that interlock to connect them. The item is designed with a strong, lockable, spring-hinged lid which opens to more than 90 degrees for easy access and uses a gas assist piston to prevent it from slamming shut. When closed, this item can be used as a bench. HDPE is weather resistant, strong in durability, and easy to maintain. The outside dimensions are 60-inches long by 24-inches wide by 26.5-inches high. This item has plenty of room to store all of the belongings that a household would like to keep in a convenient outdoor location, such as patio cushions, garden tools, sporting equipment, outdoor toys and other goods.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, General, 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, cafes, restaurants, laboratories, hospitals…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this chapter when not more specifically covered elsewhere.”
As imported, the deck box falls within the meaning of furniture as described by the ENs to the HTSUS, and is therefore classified within subheading 9403.70, HTSUS – the subheading for furniture of plastics. Consequently, the formed panels that make up the deck box, when imported separately, are classified as parts of furniture made of plastics in subheading 9403.90, HTSUS.
The applicable subheading for the deck box, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other household.” The rate of duty will be free.
The applicable subheading for the separately imported panels that make up the deck box, will be 9403.90.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: 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,
Thomas J. Russo
Director
National Commodity Specialist Division