CLA-2-87:OT:RR:NC:N1:106
David Zhou
TransNav, Inc.
35105 Cricklewood
New Baltimore, MI 48047
RE: The tariff classification of a shopping cart gate from China
Dear Mr. Zhou,
In your letter dated March 25, 2016, you requested a tariff classification ruling. Pictures and other illustrations were submitted with your request.
The item under consideration has been identified as a Gate (Item Number PR4090) used in shopping carts in supermarkets. According to the pictures that were submitted with your request, the gate serves as the fourth wall (under the handle), which prevents the groceries or other items in the shopping cart from sliding out. The gate is constructed of Q195 steel and processed by hot rolling.
The top part of the gate folds down and opens out, creating a smaller basket for additional storage space while shopping. You state in your request that the gate is designed to be a seat for children ages 6 – 48 months. A plastic frame with a warning sign for proper care of a child while seated in the gate is installed after importation.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
GRI 3(b) states “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
You suggested that the Gate be classified under subheading 9401.80.6025, Harmonized Tariff Schedule of the United States (HTSUS), as other seats for children. However, the gate under consideration is a structural part of a shopping cart that incorporates a convenience basket which has a dual purpose: child’s seat and additional storage, depending on customers’ life situations. It is the opinion of this office that the essential character of the gate is its structural element. Without the gate, all items in the cart will fall out while in motion.
The applicable subheading for the Gate (Item Number PR4090) will be 8716.90.5060, 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: Parts: Other: Other” The general rate of duty will be 3.1%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division