The tariff classification of a gas turbine engine building stand from England.

N134016 December 22, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Carmen R. Morrow Customs Senior Analyst Rolls-Royce Engine Service – Oakland 2001 S. Tibbs Avenue, Speed Code: S36 Indianapolis, IN 46241 RE: The tariff classification of a gas turbine engine building stand from England. Dear Ms. Carmen Morrow: In your letter dated November 22, 2010, you requested a tariff classification ruling. Drawing Number CP 30361-5, is for a floor-standing, engine building stand used for purposes of working on the RB211-535 Gas Turbine Engine. The function of the gas turbine engine stand is to hold the engine during assembly. The stand is made of steel and does not have wheels, castors or fittings, but is equipped with forklift tubes allowing for movement of the stand. Illustrative drawings of the stand were provided, along with a photo of the gas turbine engine. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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 GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation at the international level to the Harmonized Tariff Schedule. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. Chapter 94, HTSUSA, provides for furniture, among other articles. Note 2 to Chapter 94 states, in relevant part, that the articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. 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, . . . .” Heading 9403, HTSUS, provides for other furniture and parts thereof. The ENs to heading 9403, HTSUS, states, in part: “This heading covers furniture and parts thereof, not covered, by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.) and also furniture for special uses. The heading includes furniture for: private dwellings, hotels, etc.; offices; schools; churches; shops, stores, workshops, etc.; laboratories or technical offices.” In Headquarters Ruling Letter HQ 967495 dated February 18, 2005, reference is made that CBP has consistently classified floor-standing racks, valets, stands, etc., as furniture – see New York Rulings: NY 886976 dated June 15, 1993; NY 808682 dated April 11, 1995; NY F82717 dated February 23, 2000; and NY K89208 dated September 10, 2004. Further, Headquarters Ruling Letter HQ 954147 dated September 1, 1993 (specialized revolving stand designated as the Predator Display for aiding in the sales of beverages) and New York Ruling Letter NY 882644 dated February 11, 1993 (specialized stands for knitting), were both classified as furniture under heading 9403, HTSUS. Consistent with Headquarters and New York rulings above, we find that the gas turbine engine building stand is not provided more specifically elsewhere in the nomenclature and falls within the meaning of furniture as described by the General Explanatory Notes to Chapter 94, HTSUS. As the gas turbine engine stand is not provided more specifically elsewhere, we further find that the good falls ejusdem generis within the list of exemplars (specialized furniture) under one or more of the categories for workshops, factories, plants or technical offices, as provide by the ENs to heading 9403, HTSUS. The applicable subheading for the gas turbine engine stand, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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