CBP Ruling N304067 — The tariff classification of a metal storage bin from China.

Tariff classification

Headings: 9403, 9903

Product description

Illustrative literature and a product description were provided for review. Dynamic Pop & Displays, the “Bed Bin Fixture,” is a moveable storage bin used in pet stores to hold pet beds and pet toys. The bin is constructed of a metal wire grid and metal frame and measures approximately 42” in length, 40” in width, and 24” in depth. Wood panels are located on the left, right, and front sides of the bin and are used for advertisement of products. Four, approximately 3” castor wheels are attached to the base. The subject merchandise falls within the meaning of furniture as described by the General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS), is constructed of different components (metal, wood, plastic), and is considered a composite good for tariff purposes. This office finds that the essential character of the “Bed Bin Fixture” is imparted by the bulk, quantity, and weight of the metal components. The metal wire components provide an encased storage area for products. The metal rails allow for the wood panels to be assembled onto the metal frame and remain in an upright position. Further, the castor wheels are affixed to the metal frame by metal brackets thereby providing for mobility of the “Bed Bin Fixture.”

CBP rationale

The applicable subheading for the subject merchandise will be 9403.20.0080, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.

Full text

N304067 May 14, 2019 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0080; 9903.88.03 Cesar A. Chavez Dynamic Pop & Displays Inc. 1704 Carnegie Lane Redondo Beach, CA 90278 RE: The tariff classification of a metal storage bin from China. Dear Mr. Chavez: In your letter dated April 23, 2019, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review. Dynamic Pop & Displays, the “Bed Bin Fixture,” is a moveable storage bin used in pet stores to hold pet beds and pet toys. The bin is constructed of a metal wire grid and metal frame and measures approximately 42” in length, 40” in width, and 24” in depth. Wood panels are located on the left, right, and front sides of the bin and are used for advertisement of products. Four, approximately 3” castor wheels are attached to the base. The subject merchandise falls within the meaning of furniture as described by the General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS), is constructed of different components (metal, wood, plastic), and is considered a composite good for tariff purposes. This office finds that the essential character of the “Bed Bin Fixture” is imparted by the bulk, quantity, and weight of the metal components. The metal wire components provide an encased storage area for products. The metal rails allow for the wood panels to be assembled onto the metal frame and remain in an upright position. Further, the castor wheels are affixed to the metal frame by metal brackets thereby providing for mobility of the “Bed Bin Fixture.” The applicable subheading for the subject merchandise will be 9403.20.0080, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The rate of duty will be free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9403.20.0080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →