The tariff classification of an “ALLigator” from China.

N223637 July 17, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4031; 9403.70.8031 Adam Roberts President/CEO The All Outdoors 108 Hermitage Road Williamsburg, VA 23188 RE: The tariff classification of an “ALLigator” from China. Dear Mr. Roberts: In your letter received by the National Commodity Specialist Division on June 28, 2012, you requested a tariff classification ruling. Photos were received, and additional information and photos were reviewed on the website of www.thealloutdoors.com. The ALLigator is described as a multi-purpose outdoor device. The item is a type of stanchion, which is an upright bar or post, often providing support for some other object. The top plate has drink indents on one side and is smooth on the other side, while the center hole in the plate allows for mounting of additional accessories into the stanchion. The top plate can be flipped over from a drinks table to form a stool. The use of an adapter beneath the plate, either currently or in the near future, allows for different size accessories, such as umbrellas, flags, beverage buckets, and volleyball, basketball and tetherball attachments to be mounted into the stanchion. The item has a variable height adjustment that ranges from 2.5 feet to 4 feet, weighs 8 pounds when dry and approximately 32 pounds when filled with water, and is composed of Ultraviolet (UV) resistant Polyvinyl Chloride (PVC). Most of these accessories work best within a swimming pool or shallow water environment. Out of the box the item can be used as a stool, table and umbrella base. This ALLigator is not imported with its accessories.
Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] In its packaged and imported condition, without its accessories, the ALLigator falls within the meaning of “furniture” has specified in the Explanatory Notes (ENs), Chapter 94, General, to the Harmonized Tariff Schedule of the United States (HTSUS). At time of import, the item is floor or ground standing, and is used mainly for utilitarian purposes to fit and equip establishments with movable articles used in readiness of an area for purposes of supporting various human activities, such as a table for drinking or a stool for sitting, or even a table used to support an umbrella. The item is potentially classified in two different headings of the HTSUS, that of 9401 (seats) and 9403 (other furniture). As imported, based on the photos received, the additional information and photos reviewed, and the physical nature of the item itself, we are of the opinion the ALLigator is more often than not used as a drinks table, with or without an umbrella, and in or out of a swimming pool or other type of water environment. Even when used as a base for an umbrella, the ALLigator remains a drink table. Accordingly, the ALLigator is classified in heading 9403, HTSUS. The applicable subheading for the ALLigator, if made of reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free. The applicable subheading for the ALLigator, if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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, Thomas J. Russo Director National Commodity Specialist Division