CLA-2-94:OT:RR:NC:N4:463
Con Argyriou
Source It Retail Inc.
3900 Westerre Pkwy., Suite 300
Richmond, VA 23233
RE: The tariff classification and trade program applicability of a cardboard collection cart from Taiwan
Dear Mr. Argyriou:
This ruling is being issued in response to your letter dated December 14, 2023, requesting a tariff classification determination and Trade Program applicability. In lieu of a sample, pictures and product descriptions were provided.
Per the information provided, the subject article is a Wire Box Bin with Castors, SKU # WBB1, that will be used in a commercial setting to pick up and store cardboard boxes for recycling. The box bin is made of powder-coated galvanized steel wire cage on a rectangular steel base with 3" swivel castors at each corner. One side of the cage folds down near its midpoint to facilitate access. The cart measures 47.2" (L) x 31.5" (W) x 66.1" (H) and can hold approximately 440 lbs. It has no handles or tow points and is moved by pushing or pulling the wire cage. 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.
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, for the purposes of this Chapter, 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. The subject wire box bin falls within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
The applicable classification for the Wire Box Bin with Castors, SKU # WBB1, will be subheading 9403.20.0082, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described in statistical reporting number 9403.20.0075.” The general rate of duty will be free.
You inquired about trade program applicability of this article. The United States does not have in effect a preferential trade program or trade agreement with Taiwan.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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