CLA-2-94:OT:RR:NC:N4:463
Angela Pennington
ThermOmega Tech
353 Ivyland Rd.
Warminster, PA 18974
RE: The classification of a dry cabinet from China
Dear Ms. Pennington:
This ruling is being issued in response to your letter dated June 4, 2024, requesting a tariff classification determination for a dry cabinet. In lieu of samples, pictures, product descriptions, brochures, technical drawings, and URLs were provided.
The subject SDB-1106-40 dry storage cabinet, part number 22011047, is a low humidity storage cabinet (<5% relative humidity (RH)) for medium- to long-term storage of printed circuit boards and is not recommended for drying or to be opened frequently. The cabinet measures approximately 47.2" (W) x 26" (D) x 72.4" (H), weighs approximately 340 lbs. and has a maximum capacity of approximately 660 lbs. It is constructed of electrostatic discharge (ESD) powder-coated sheet steel and has five full-width, height-adjustable shelves that are accessible through three rows of paired locking cabinet doors with glass panels. It has one locking swivel castor at each corner for mobility.
The cabinet is equipped with one U-4001 drying unit to maintain RH below 5% using a zeolite crystal desiccant. An internal fan regulates air circulation within the cabinet. Notably, the cabinet does not include a refrigeration unit. Moisture in the air passing through the U-4001 unit is absorbed by the desiccant. When a microprocessor determines that the moisture content in the cabinet exceeds the absorption capacity of the desiccant, a thermal regeneration process is initiated causing the trapped moisture to escape as water vapor through vents located at the back of the cabinet. Once the water has been expelled from the desiccant, the exterior venting closes and the interior venting reopens to continue dehumidification. The cabinet is made in China. See image below:
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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. The cabinet is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
In your letter, you suggest the cabinet is classified within subheading 8415.83.0070, HTSUS, which provides for “Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof: Not incorporating a refrigerating unit: Other.” We disagree. The ENs to Heading 8415, in relevance, explain that the heading provides for machines that are designed to change both the temperature and the humidity of air. The product in question is not an air conditioning machine, and functionality-wise, it does not maintain conditions of temperature. It is a cabinet with components that remove moisture within its storage space. As such, the product does not meet the terms of heading 8415 and therefore is excluded from this heading.
The applicable classification for storage cabinet, part number 22011047, description SDB-1106-40, will be subheading 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.
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 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 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 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 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