The tariff classification of unassembled acrylic inserts imported together with their partition systems from Canada.

N234232 November 13, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 John G. Jakubowski, CTCS, CCS Manager, Trade & Customs Advisory Services FedEx Trade Networks Trade & Brokerage (Canada), Inc. 7075 Ordan Drive Mississauga, ON L5T 1K6 Canada RE: The tariff classification of unassembled acrylic inserts imported together with their partition systems from Canada. Dear Mr. Jakubowski: In your letter dated September 24, 2012, on behalf of Inscape, Inc. (Inscape), you requested a tariff classification ruling. Descriptive literature, illustrative photos and a sample were provided. As requested, the samples submitted will be returned to you. The merchandise at issue is acrylic inserts imported in unassembled condition with their metal partition systems. The acrylic inserts add aesthetic interest and translucency allowing for penetration of natural light, thereby helping to create an open and healthy working environment. The acrylic inserts are available in frosted, white or clear, and arrive from suppliers to Inscape in large sizes. At Inscape, the acrylic sheets are resized according to customer ordered specific partitions. As the partition systems are shipped unassembled due to labor and shipping costs, as well as for the prevention of brakeage, the acrylic inserts cannot be preinstalled within the metal partitions prior to import. It is stated that the acrylic inserts are shipped in quantities required for a particular job based upon customer purchase order. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately. However, if component goods of unassembled articles are imported together, even in separate boxes, the items are aggregated to determine the appropriate classification – see Headquarters ruling, HQ H079175 dated April 8, 2010. By application of GRI 2 (a), the unassembled acrylic inserts imported together with their partition systems, whether boxed together with their partitions or boxed separately to prevent breakage, are classified based upon the essential character of the finished partitions. Although no cost breakdown was provided, the handling of the physical sample indicates that the bulk and weight is attributed to the metal partition systems. Most likely the cost of the metal also exceeds the cost of the acrylic inserts. Accordingly, the essential character of the unassembled partition systems is imparted by the metal. The applicable subheading for the unassembled acrylic inserts imported together with their partition systems, 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