The tariff classification of a "grill butler stand" from China.
Issued August 21, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.20.0015
Headings: 9403
Product description
The item is described as a multi-functional outdoor furniture BBQ butcher block stand. The frame of the item is composed of weather resistant powder coated steel and the butcher block table top is made from bamboo. 80% of the item is composed of steel, while 20% of the item is composed of bamboo. The dimensions are specified as 32” high by 15” wide by 15” deep. The table top removes from the frame for ease of serving. Attached to the frame is one steel plate shelf, steel condiment basket and nine accessory hooks. Literature indicates that the item is of knockdown (KD) construction. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Based on the descriptive literature and photograph provided, the butcher block stand is a composite good constructed of metal and wood. The essential character of the butcher block stand is imparted by the steel frame with its steel shelf, steel basket and hooks; it is the visible frame which provides the form, shape and structural integrity for the stand that supports the wooden butcher block top.
CBP rationale
The applicable subheading for the BBQ butcher block stand, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture; Household; Other.
Full text
N071914 August 21, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Robert Kevin Maclean President Char-Buster Inc. 1285 Lind #9 RR#1 Niagara on the Lake, Ontario L0S 1J0, Canada RE: The tariff classification of a “grill butler stand” from China. Dear Mr. Maclean: In your letter dated August 12, 2009, on behalf of Menards division of Menard Inc., you requested a tariff classification ruling. The item is described as a multi-functional outdoor furniture BBQ butcher block stand. The frame of the item is composed of weather resistant powder coated steel and the butcher block table top is made from bamboo. 80% of the item is composed of steel, while 20% of the item is composed of bamboo. The dimensions are specified as 32” high by 15” wide by 15” deep. The table top removes from the frame for ease of serving. Attached to the frame is one steel plate shelf, steel condiment basket and nine accessory hooks. Literature indicates that the item is of knockdown (KD) construction. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Based on the descriptive literature and photograph provided, the butcher block stand is a composite good constructed of metal and wood. The essential character of the butcher block stand is imparted by the steel frame with its steel shelf, steel basket and hooks; it is the visible frame which provides the form, shape and structural integrity for the stand that supports the wooden butcher block top. The applicable subheading for the BBQ butcher block stand, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture; Household; Other.” The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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