The tariff classification of a mobile rack with shelves from Germany.

N233506 October 18, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Jason Sanders National Sales Manager Gebhardt 5830 Bond Street, Suite 300 Cumming, GA 30040 RE: The tariff classification of a mobile rack with shelves from Germany. Dear Mr. Sanders: In your letter dated September 20, 2012, on behalf of Gebhardt Food & Retail Solutions Gmbh, you requested a tariff classification ruling. Illustrative literature was received by this office. The item is described by you as the mobile metal storage shelf (MMSS), which is actually a multi-shelved rack on wheels or casters. The mobile rack has two powder coated steel tube side bar walls which are attached to a plastic platform. The mobile rack also has a single crossbar, five wire basket shelves which are connected to the side bar walls, and includes 15 dividers which are used to separate and organize products along the shelves. The overall dimensions of the mobile rack are 32.11 inches long by 28.45 inches wide by 61.24 inches high. This rack is used in the stockroom, or rolled out to the salesroom to replenish sales-shelves directly from the unit, or placed as a permanent or temporary POS display in the salesroom.

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…etc…. For one to classify the mobile rack with shelves within the provision for furniture of heading 9403, HTSUS, the items must not be designed for the transportation of goods of heading 8716, HTSUS. The carts cannot be used solely or principally for the transportation of goods from point A to Point B, or even to points C, D, E, and beyond. To be classified as furniture, the carts must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the illustrative literature, one finds that the mobile rack with shelves is not primarily constructed for the purposes of transportation of goods from one location to another location, or for multiple locations, via commercial conveyance or personal vehicle. Accordingly, this item falls within the definition for furniture, and is classified in heading 9403, HTSUS – the provision for other furniture and parts thereof. The applicable subheading for the mobile rack with shelves, 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, Thomas J. Russo Director National Commodity Specialist Division