CBP Ruling N247710 — The tariff classification of a metal cart from China.

Tariff classification

Headings: 9403

Product description

A description and photograph was provided. The merchandise identified by you as the DL–7 Support Shelf is a metal cart that will be used in the laundry business. The cart has three solid metal shelves and four locking casters. The cart is 15-wide by 10-inches deep by 28-inches high. Based on the cart’s intended use a mini-boiler sits upon the top shelf of the cart, which is placed next to a vacuum ironing table. Although the cart appears to be for general purpose, movement of goods and supplies within an establishment, its purpose in this particular case will be for lifting a boiler off the ground to allow an iron to reach the pressing surface of the table. This cart will not be imported with the mini-boiler. For one to classify the DL–7 cart within the provision for furniture of heading 9403 of the Harmonized Tariff Schedule of the United States (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 physical characteristics of the cart, 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. Consequently, the general purpose cart used in the laundry business is a piece of furniture that aids in the pressing of clothing and other dry-goods. Accordingly, we find the cart to be classified in heading 9403, HTSUS.

CBP rationale

The applicable subheading for the DL–7 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

N247710 December 5, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Christy King Office Manager, CHB American Emo Trans, Inc. 2600 Hutchison McDonald Road Charlotte, NC 28269 RE: The tariff classification of a metal cart from China. Dear Ms. King: In your letter dated November 6, 2013, on behalf of B&G Lieberman Co., you requested a tariff classification ruling. A description and photograph was provided. The merchandise identified by you as the DL–7 Support Shelf is a metal cart that will be used in the laundry business. The cart has three solid metal shelves and four locking casters. The cart is 15-wide by 10-inches deep by 28-inches high. Based on the cart’s intended use a mini-boiler sits upon the top shelf of the cart, which is placed next to a vacuum ironing table. Although the cart appears to be for general purpose, movement of goods and supplies within an establishment, its purpose in this particular case will be for lifting a boiler off the ground to allow an iron to reach the pressing surface of the table. This cart will not be imported with the mini-boiler. For one to classify the DL–7 cart within the provision for furniture of heading 9403 of the Harmonized Tariff Schedule of the United States (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 physical characteristics of the cart, 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. Consequently, the general purpose cart used in the laundry business is a piece of furniture that aids in the pressing of clothing and other dry-goods. Accordingly, we find the cart to be classified in heading 9403, HTSUS. The applicable subheading for the DL–7 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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