The tariff classification of a sidewalk or pavement sign holder from China.

N240911 May 10, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Erol Bullent Fikri Customs Compliance Manager George Patton Associates, Inc. 55 Broad Common Road Bristol, RI 02809 RE: The tariff classification of a sidewalk or pavement sign holder from China. Dear Mr. Fikri: In your letter dated April 18, 2013, you requested a tariff classification ruling. Illustrative literature was provided. SKU # PS15C28V2 is described as a sidewalk or pavement sign. The item is commonly known as a sidewalk signage holder. The sign has a double sided aluminum frame, which can hold two posters. Two thin flexible Polyvinyl-chloride (PVC) lenses are included which are placed over the posters to protect them from moisture, dust and dirt. Steel springs attach the frame to the base. The plastic (Acrylonitrile Butadiene Styrene – ABS) base is hollow and has a fill cap that can be unscrewed. The base can be filled with water or sand to prevent the sign from being accidentally knocked over or toppled over in bad weather. Complementing the sidewalk or pavement sign is a built in handle on one side of the base and two plastic casters on the other side of the base allowing for ease of movement of the item. It is claimed that the sidewalk display, pavement sign, is perfect for positioning outside of a restaurant, retail store or salon to promote upcoming sales or events. No posters are imported with this item. Specifications indicate that the item has an overall dimension of 32-inches by 41.5-inches high by 19.5-inches, and weighs 28 pounds. The plastic base has the dimensions of 32-inches by 6.25-inches by 19.5-inches. The aluminum frame has the dimensions of 24-inches by 30-inches by 1.5-inches. The poster size that fits the frame is 22-inches by 28-inches. It is stated that the aluminum frame makes-up is 50% of the total weight of the item and the plastic base makes-up approximately 45 to 47% of the total weight of the item, with the remaining components making-up the rest of the weight of the item. No cost data was provided for the materials.
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…. Further provided, the ENs to the HTSUS, heading 9403, lists several types of stands classified within the provision, such as telephone stands, plant stands, hall stands, umbrella stands, music stands, and easels. An examination of these types of stands indicates that umbrella stands are for placement of items within, versus music stands and easels that items are placed upon, while plant stands are for both placing items on or within. Accordingly, we find that the sidewalk or pavement sign holder, is a type of display stand, falling within the meaning of furniture classifiable within Chapter 94, heading 9403, HTSUS. The sidewalk or pavement sign holder is composed of different components (i.e., aluminum and plastic), and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the aluminum frame weighs nominally more than the plastic, but more importantly, holds the posters to the display stand allowing the messages to be viewed and/or read by those passing by. As such, the aluminum frame imparts the essential character to the good. The applicable subheading for the sidewalk or pavement sign holder will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: 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