The tariff classification of a mobile file cart from Vietnam.

N120542 September 17, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.10.0040 Elizabeth Tobin Customs Compliance CoordinatorCostco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a mobile file cart from Vietnam. Dear Ms. Tobin: In your letter dated August 25, 2010, you requested a tariff classification ruling. Item 535546 is described as a Mobile File Cart. The item is made of chrome, wire, and plastic. The item has two adjustable shelves and two large wire drawers, of which both the shelves and drawers can be moved to different levels. The cart sits on four rolling casters, and measures 25 inches long by 15 ¼ inches wide by 24 inches high. Photos indicate that the item can be used to hold hanging files and folders, store office supplies, and shelve electronic devices. It is stated that the item is intended to be used in offices, whether that office is contained within the home or placed within a business type environment. When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes ("ENs") of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes to Chapter 94 state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term "furniture" means: 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, . . . ." For one to classify the Mobile File Cart within the provision for furniture (Heading 9403), the predominant use of the item must not be for the transportation of goods (Heading 8716), but rather to fit and equip establishments with movable articles used in readiness of an area for purposes of supporting various human activities. Upon review of the descriptive and illustrative literature of the subject merchandise, one finds that the cart is not constructed for the primary purpose of transportation of goods from one location to another location via commercial conveyance or personal vehicle. Specifically noted: (1) the rolling casters on the cart do not appear to be of a commercial kind necessary to transport goods of a heavy or sizable nature, (2) the cart is not meant for sustained and continued movement with heavy and/or uneven loads of bulk stationary, files or other items, (3) the cart has no means to secure items during movement of the loads, and (4) the cart cannot be moved quickly or jerked suddenly without the shifting/falling of its items. We further note, in general, that the physical movement of such goods is limited to the wheeling of loads within or between offices. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the cart is composed of different components and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. While no material breakdown of the cart was provided, it is apparent from the photos that the chromium plated metal, which forms a large part of the frame, is the most significant material used in the item’s construction. It is the metal that provides the structural support for the load capacity of articles placed in and on top of the cart. Accordingly the metal imparts the essential character to the cart. The applicable subheading for the Mobile File Cart, will be 9403.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Metal furniture of a kind used in offices; 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