CLA-2-94:OT:RR:NC:N4:463
Gary Osborne
Meridian Customs Brokers
151-02 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a metal display case with mannequin from Italy
Dear Mr. Osborne:
This ruling is being issued in reply to your letter dated June 10, 2022, on behalf of your client, Assos LLC., requesting a ruling on the classification of a metal display case with attached mannequin. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise is a 4-shelf metal display case, which measures approximately 19.7" (L) x 19.7" (W) x 39.4" (H), and a plastic mannequin in the form of a male torso, which measures approximately 19.7" (W) x 27.6" (H) and will be attached to the top of the display case. The display case and mannequin will be imported and used exclusively together in retail establishments. See images 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 (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
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…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject display case meets this definition of furniture.
Since the display case with mannequin is composed of different materials (a metal display case and a plastic mannequin), it is considered a composite good for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Upon review of relevant factors, this office finds that the essential character of the article is imparted by the metal display case and not by the plastic mannequin. In order for the article to perform its function of storing and displaying merchandise, the display case is indispensable, but the mannequin is not. The mannequin is a helpful but unnecessary attribute. In support of this analysis, we note that the display case accounts for 70% of the composite article’s value, whereas the mannequin accounts for only 30%. Lastly, Chapter 96 Note 1(k) excludes articles of Chapter 94, stating in its pertinent part that “[t]his chapter does not cover: (k) Articles of chapter 94 (for example, furniture, lamps and lighting fittings.”
The applicable subheading for this item will be 9403.20.0086, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The general 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 the internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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