CLA-2-94:OT:RR:NC:N4:463
Michelle L. Uniewski
Discount Ramps.com
N102 W19400 Willow Creek Way Germantown, WI 53022
RE: The tariff classification of two dollies from China
Dear Ms. Uniewski:
This is in reply to your letter dated March 25, 2022, requesting a tariff classification ruling for two dollies. In lieu of samples, illustrative literature and product descriptions were provided. Additional information was obtained from correspondence and the www.discountramps.com website.
Item 1: The PWC-DOLLY Personal Watercraft Dolly is made from galvanized steel and is used to store personal watercraft in a garage or other storage location when not in use. It has four caster wheels, two of them with locking brakes, and a weight capacity of 1,000 lbs. The assembled dolly measures 50 ½" (L) x 33 7/8" (W) x 20 ½" (H). See images below:
Item 2: The PBDOLLY Steel Pontoon Dolly is typically used in sets of four to store a pontoon boat or to position it in a workshop or on a showroom floor. It is not suitable to transport a boat on rough terrain or over long distances. The PBDOLLY is made from galvanized steel and has padded, vinyl-covered supports and heavy-duty 5” castor wheels with brakes. The assembled dolly measures 24" (L) x 30" (W) x 9" (H). See image below:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
You suggest classification of the subject dollies in either subheading 9403.20.0081, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other” or subheading 9403.20.0090, HTSUS, which provides for “Other metal furniture: Other: Other.” We agree that the dollies are properly classified in subheading 9403.20.0090, HTSUS.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): 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.”
This office finds that the subject dollies are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. This office notes that, although the requester calls both of these articles “dollies” and they are equipped with wheels, they are used primarily for storage and display rather than for transporting from one location to another, and thus are distinct from trailers classified in heading 8716, HTSUS.
With respect to articles in subheading 9403.20.00, HTSUS, (metal furniture other than household), this office notes that the subject dollies may be used both in the home and in other locations (showroom, repair shop, storage facility) and thus are not “household” items in subheading 9403.20.0050, HTSUS. With respect to subheading 9403.20.0081, HTSUS, (counters, lockers, racks, display cases, shelves, partitions and similar fixtures) vs. subheading 9403.20.0090, HTSUS, (other), this office notes that the subject articles’ low heights and their lack of vertical or horizontal structures from which they can be grasped and maneuvered distinguish them from wheeled racks, display cases and similar fixtures in subheading 9403.20.0081, HTSUS, thus making them more appropriately classified in subheading 9403.20.0090, HTSUS, (other). (See NY N301349.)
The applicable classification for the PWC-DOLLY Personal Watercraft Dolly and the PBDOLLY Steel Pontoon Boat Dolly will be subheading 9403.20.0090, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0090, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division