The tariff classification of wire easels from China.

N106775 May 27, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Annie Kaminski Supply Chain Manager FloraCraft One Longfellow Place Ludington, MI 49431 RE: The tariff classification of wire easels from China. Dear Ms. Kaminski: In your letter dated May 17, 2010, you requested a tariff classification ruling. A sample was submitted of the 48 inch easel. Descriptive literature and the sample, indicates that the easels are of a three-legged tripod design with a hook on the top for displaying floral arrangements. The easels are made of powder-coated steel wire in a green colored finish, and range in size from 18 inches to 72 inches in height. The easels collapse flat for storage. With each increase in the height of the easel, the diameter of the wire fluctuates upwards. These easels are used primarily for displaying sympathy and memorial wreaths, and can be used indoors and outdoors. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of 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. Further provided, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the EN’s should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The ENs for Chapter 94, General, to the HTSUS, provides in pertinent part, the following [definition for the term furniture]: (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, caravantrailers or similar means of transport. (It should be noted that, for the 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). With respect to the easels of 36 inches to 72 inches in height, we are of the opinion that these items meet the definition of furniture, in that they are movable, floor standing, and are used to equip a dwelling for the holding of floral arrangements in the remembrance of loved ones. See New York Rulings: D86052 dated December 22, 1998, D89710 dated March 29, 1999, and L85142 dated May 25, 2005. However, in review of the easels with heights of 18, 24 and 30 inches we are unable to rule upon these items, as no information was furnished on whether these easels are floor standing or for placement on other furniture, such as a countertop, credenza, table, bench or other type of display piece. Upon further documentation on the placement of these easels, you may resubmit these items for a ruling request. The applicable subheading for the floor standing easels made of steel, ranging from 36 to 72 inches in height, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Other metal furniture: Other: 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