N302547 N3 Ruling Active

The tariff classification of a display unit from China

Issued March 13, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

The display unit is designed to exhibit samples of stone (not included) for stone countertops. It will be used only at trade show exhibitions and showrooms for demonstrating the many uses and applications of stone countertop materials. The steel model is approximately 77 cm in height, 23 cm in width and 25 cm in depth. The steel shelves affixed to the framework are partitioned and designed to hold either four 5” x 10” x 2 cm stone samples or two 10” x 10” x 2 cm stone samples. The shelves are angled to allow for visibility of all the samples.

CBP rationale

The applicable subheading for the display unit as described above will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof”.

Full text

N302547 March 13, 2019 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Heather Jacobson Junker & Nakachi 999 Third Avenue, Suite 2525 Seattle, WA 98104 RE: The tariff classification of a display unit from China Dear Ms. Jacobson: In your letter dated January 9, 2019 on behalf of Floyd & Associates, LLC, you requested a tariff classification ruling. The display unit is designed to exhibit samples of stone (not included) for stone countertops. It will be used only at trade show exhibitions and showrooms for demonstrating the many uses and applications of stone countertop materials. The steel model is approximately 77 cm in height, 23 cm in width and 25 cm in depth. The steel shelves affixed to the framework are partitioned and designed to hold either four 5” x 10” x 2 cm stone samples or two 10” x 10” x 2 cm stone samples. The shelves are angled to allow for visibility of all the samples. You state that the shelves are not configurable for other uses. The model also includes a literature holder. The holder can be mounted to either side of the display unit. The applicable subheading for the display unit as described above will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof”. 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 the 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 Patricia O’Donnell at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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