The tariff classification of “media scape mini and media scape mobile” workstation units.

N199235 January 30, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7326.90.8588; 9403.10.0040 Shannon Fura Page•Fura, P.C. 311 W. Superior, Suite 306 Chicago, IL 60654 RE: The tariff classification of “media: scape mini and media: scape mobile” workstation units. Dear Ms. Fura: In your letter dated January 3, 2012, on behalf of Steelcase, Inc., you requested a tariff classification ruling. You indicate that current production of these units is in the United States, and that Steelcase is considering different offshore options including China. The tariff numbers provided in this ruling are for prospective imports from foreign countries of production. The “media: scape mini” is described in descriptive literature located on the Steelcase website as a new member of the “media: scape family” that extends collaboration into smaller and existing spaces. The “media: scape mini” can be placed on top of any surface to transform spaces into collaborative environments. The unit contains a built-in media well which houses electrical componentry, as well as power pucks which enable users to plug in their laptops or other media devices so that information may be readily accessed and shared among the group. The unit incorporates a vertical mounting/frame designed to support a flat screen monitor. This unit allows up to four people to interact with the pucks; integrates with a single monitor; is ideal for small and existing spaces; and ships in one box and requires no programming, making installation quick and easy. The “media: scape mobile” is described in descriptive literature located on the Steelcase website as a new member of the “media: scape family” bringing collaboration where ever you need it. The unit is free standing and moves by means of four casters. The mobile unit allows users to apply “media: scape” in a diverse range of settings from hospitality to education, from business to healthcare – wherever collaboration might occur. The unit contains a built-in media well which houses electrical componentry, as well as power pucks which enable users to plug in their laptops or other media devices so that information may be readily accessed and shared among the group. The unit incorporates a vertical mounting/frame designed to support a flat screen monitor. This unit allows up to four people to interact with the pucks; integrates with a single monitor; has the option to host HD videoconferencing hardware; is easily movable for dynamic spaces; and is height adjustable. The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), 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, offices, churches, schools, cafes, restaurants, laboratories, hospitals….” Legal Note 2 to Chapter 94, HTSUS, provides limited exceptions to furniture not placed on the floor or ground, of which the “media: scape mini” does not fall within the list of exemplars; as such, the “media: scape mini” is not classifiable as an article of furniture. It is our opinion the “media: scape mobile” falls within the meaning of furniture and is classifiable within heading 9403, HTSUS. The applicable subheading for the “media: scape mini,” will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of iron or steel: Other: Other: Other: Other; Other.” The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the “media: scape mobile,” 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, Thomas J. Russo Director National Commodity Specialist Division