CLA-2-94:OT:RR:NC:N4:433
Sam Redmon
W.C. Redmon Company
200 Harrison Avenue
Peru, IN 46970
RE: The tariff classification of a compost bin from New Zealand.
Dear Mr. Redmon:
In your letter dated June 26, 2017, you requested a tariff classification ruling. Illustrative literature and description were provided.
Item Number 8000 is identified on the illustrative literature as the “Compost Bin.” The bin is floor or ground standing, constructed from 80% recycled plastics, and is BPA and Phthalate free. The bin has a 65 gallon capacity and a product weight of 15 pounds. The bin has a lift off lid, vent holes and 4 doors. This product measures 26 inches in length by 26 inches in width by 30¾ inches in height, and is shipped in unassembled condition.
When interpreting and implementing the Harmonized Tariff Schedule 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 ENs to Chapter 94 of the 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.]
See the ENs to heading 9403 to the HTSUS for exemplars of furniture for general use and furniture for special uses. Suitably, the “Compost Bin” meets the definition for furniture, in that the good is for placing on the floor or ground, and is used mainly for the utilitarian purpose of filling, storing and retrieving compost. It is our opinion that the “Compost Bin” falls in the category of specialized furniture, which is designed to hold compost, a type of soil conditioner.
The applicable subheading for the “Compost Bin,” if made of reinforced or laminated plastics, will be 9403.70.4015, 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 household.” The rate of duty will be free.
The applicable subheading for the “Compost Bin,” if not made of reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division