The tariff classification of twin storage lockers from China.

N281997 December 28, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Samantha J. Gaglio International Receiving Lifetime Products Freeport Center Building, D12 Clearfield, UT 84016 RE: The tariff classification of twin storage lockers from China. Dear Ms. Gaglio: In your letter dated December 9, 2016, you requested a tariff classification ruling. Photographs and schematics were provided. Lifetime schematics 33725, model # PD1136-000, part # 1173470, is identified as the “Storage Lockers TLA.” Photos depict twin storage lockers built side-by-side together as one unit. The twin storage lockers have three coat hooks high above each of the storage lockers, for a total of six coat hooks. The twin storage lockers are chiefly made of High-density Polyethylene (HDPE) plastic and have flip top lids. The HDPE plastic is not reinforced or laminated with strengthening materials. The coat hooks and hardware are made of steel and are zinc coated. The twin storage lockers have no latches in which to secure items placed within each of the locker-like chests. This item is floor standing and comes with a top bracket for affixing to the wall. 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. Consistent with the ENs’ meaning for “furniture,” Merriam-Webster defines “furniture” as the movable articles used in readying an area (as a room or patio) for occupancy or use. Stated differently, yet with shared meaning, “articles of furniture” are the furnishings that make a room or other area ready for occupancy. It is our opinion that the merchandise concerned, the floor standing, “Storage Lockers TLA,” falls within the meaning of furniture as defined by the General ENs to Chapter 94 of the HTSUS and the common dictionary meaning as provided by Merriam-Webster. Accordingly, the merchandise concerned is classifiable in heading 9403, HTSUS. The applicable subheading for the “Storage Lockers TLA” will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division