CLA-2-94:OT:RR:NC:N4:463
Lacey G. Oldson
Impact Absorbents, Inc.
5255 Traffic Way
Atascadero, CA 93422
RE: The tariff classification of a wheeled pit cart for spill cleanup from China
Dear Ms. Oldson:
This is in reply to your letter dated March 2, 2023, requesting a tariff classification ruling for a wheeled pit cart for spill cleanup. In lieu of samples, illustrative literature and product descriptions were provided.
Per the submitted information and photos, the subject wheeled pit cart (no SKU or article number was provided) is described as a mobile cart for spill cleanup within a warehouse or distribution center. The wheeled pit cart is made of powder-coated aluminum, and it measures 81" (L) x 24" (W) x 62" (H). It has six doors on one side to access storage compartments of various sizes, and it is equipped with pullout brackets for waste cans, as well as a series of clips to mount implements such as shovels and push brooms. The cart has two heavy-duty wheels on a pivot in front and two fixed heavy-duty wheels in back. It can be transported short distances by hand pulling a handle connected to the front wheels, or longer distances attaching a forklift to the handle with a pintle ring system or lifting it using forklift sleeves. The cart is made in China.
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.
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.” The subject cart meets this definition of furniture.
Additionally, in order to be classified as furniture, the subject cart must not be designed primarily for the transportation of goods from one location to another via commercial conveyance or personal vehicle (heading 8716). This cart is used to store and transport cleaning supplies and implements within a warehouse or distribution center. Since this cart meets the definition of furniture and is not designed primarily for the transportation of goods, it is classified in heading 9403 – the provision for other furniture and parts thereof. (See NYRLs N321163, N192484, N114104, N181736, N202616, N257996, and N300508).
The applicable classification for the subject wheeled pit cart will be subheading 9403.20.0086, HTSUS, which provides “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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0086, 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 9403.20.0086, 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