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N105139 N1 Ruling Active

The tariff classification of popcorn maker trolley from China.

Issued June 2, 2010 by U.S. Customs and Border Protection.

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N1 N105139 (June 2, 2010)

Tariff classification

HTS codes: 9403.20.0015

Headings: 9403

Product description

Model #WPM40TR is described as a popcorn maker trolley. The cart is predominately made of metal, and holds the Waring Pro™, model WPM40, professional popcorn maker. The WPM40, popcorn marker is sold separately from that of the trolley. The trolley has a handy shelf for cups, bowls and napkins, and a storage compartment with a magnetized door. Two wheels make the trolley easy to move and rubberized feet keep it securely in place. This trolley is categorized under the Waring’s consumer products listing.

CBP rationale

The applicable subheading for the popcorn maker trolley, 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

N105139 June 2, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Kathy Trotta Administrative Assistant Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of popcorn maker trolley from China. Dear Ms. Trotta: In your letter dated May 10, 2010, you requested a tariff classification ruling. Model #WPM40TR is described as a popcorn maker trolley. The cart is predominately made of metal, and holds the Waring Pro™, model WPM40, professional popcorn maker. The WPM40, popcorn marker is sold separately from that of the trolley. The trolley has a handy shelf for cups, bowls and napkins, and a storage compartment with a magnetized door. Two wheels make the trolley easy to move and rubberized feet keep it securely in place. This trolley is categorized under the Waring’s consumer products listing. The applicable subheading for the popcorn maker trolley, 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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