CBP Ruling N238400 — The tariff classification of a metal cart from China.

Tariff classification

Headings: 9403

Product description

The cart is made from chrome plated steel, has two adjustable shelves, has a 12 inch deep basket, and comes with four casters for ease of movement within the house. This item weighs 30 pounds, and is 36 inches wide by 18 inches deep by 74 inches high. 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, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. For one to classify this cart within the provision for furniture of heading 9403, HTSUS, the item must not be designed for the transportation of goods of heading 8716, HTSUS. The cart cannot be solely or principally used for the transportation of goods from point A to point B, or even further points beyond. To be classified as furniture, the cart 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 description and photographs provided, one finds that the cart is not primarily constructed for the purposes of transporting goods from one location to another location, as goods placed upon the cart have no means of being secured while in transport. As such, the cart falls within the definition for furniture, and is classified in heading 9403, HTSUS – the provision for “Other furniture and parts thereof.”

CBP rationale

The applicable subheading for the “metal rolling storage and laundry station” cart, 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.

Full text

N238400 February 26, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Jessica Wilhelm Sourcing Specialist Improvements Catalog 1304 Churchill Road Lyndhurst, OH 44124 RE: The tariff classification of a metal cart from China. Dear Ms. Wilhelm: In your letter dated February 12, 2013, you requested a tariff classification ruling. Based on the description and photographs submitted, the “metal rolling storage and laundry station” is a two-shelf with basket, wire constructed storage and hanging garment cart. The cart is made from chrome plated steel, has two adjustable shelves, has a 12 inch deep basket, and comes with four casters for ease of movement within the house. This item weighs 30 pounds, and is 36 inches wide by 18 inches deep by 74 inches high. 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, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. For one to classify this cart within the provision for furniture of heading 9403, HTSUS, the item must not be designed for the transportation of goods of heading 8716, HTSUS. The cart cannot be solely or principally used for the transportation of goods from point A to point B, or even further points beyond. To be classified as furniture, the cart 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 description and photographs provided, one finds that the cart is not primarily constructed for the purposes of transporting goods from one location to another location, as goods placed upon the cart have no means of being secured while in transport. As such, the cart 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 “metal rolling storage and laundry station” cart, 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

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