CLA-2-94:OT:RR:NC:N4:433
Yesenia Martinez
Test Rite Products
1900 S. Burgundy Place
Ontario, CA 91761
RE: The tariff classification of storage organizers from China.
Dear Ms. Martinez:
In your letter dated February 7, 2018, you requested a tariff classification ruling. Description and illustrative literature were provided. Additionally, internet information found on various websites indicates that the merchandise as described below is for placement on the floor. For purposes of this ruling, until notified to the otherwise, this ruling only covers floor or ground standing cube storage organizers.
Item TR-CM001 is a 24” horizontal storage organizer made of paperboard, paper, and steel. This item measures 24.1” x 11.6” x 11.6”.
Item TR-CM001-1 is a 31” horizontal storage organizer made of paperboard, paper, and steel. This item measures 31” x 11.6” x 11.6”.
Item TR-CM002 is a 31” vertical storage organizer made of paperboard, paper and steel. This item measures 12.2” x 11.6” x 31.5”.
Item TR-CM004 is a 15 cube storage organizer made of paperboard, paper, medium density fiberboard (MDF), and steel. This item measures 24.1” x 11.6” x 19.4”.
Item TR-CM005 is a 3 cube storage organizer made of paperboard, paper, MDF, and steel. This item measures 12.2” x 11.6” x 35.9”.
Item TR-CM006 is a 6 cube storage organizer made of paperboard, paper, MDF, and steel. This item measures 24.1” x 11.6” x 35.9”.
Item TR-CM007 is a 9 cube storage organizer made of paperboard, paper, MDF, and steel. This item measures 35.9” x 11.6” x 35.9”.
Item TR-CM008 is a 12 cube storage organizer made of paperboard, paper, MDF and steel. This item measures 35.9” x 11.6” x 47.56”.
The Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), 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, 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].
You indicate that the merchandise concerned will be imported in pre-packaged unassembled condition and will be assembled by the end-user. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. By application of GRI 2 (a), the merchandise concerned has the essential character of floor standing, open cupboards and/or open shelving units.
You further indicate that the merchandise concerned is for office storage use. Although you state that the items are for use in office settings, internet information indicates that these items can also be used in homes, churches, schools, cafés, etc. As such, the merchandise concerned is for general purpose use and is classifiable in subheading 9403.60, HTSUS, the provision for other wood furniture.
The applicable subheading for items TR-CM001, TR-CM001-1, TR-CM002, TR-CM004, TR-CM005, TR-CM006, TR-CM007, TR-CM008,” will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; 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 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