The tariff classification of a "Telescopic Outdoor Airer" and "Outdoor Airer Stand" from China.

N047840 January 15, 2009 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015; 7323.99.9060 Joy R. Semenuk LG Sourcing Inc. 1000 Lowe’s Blvd. Mooresville, NC 28117 RE: The tariff classification of a “Telescopic Outdoor Airer” and “Outdoor Airer Stand” from China. Dear Ms. Semenuk: In your letter dated December 23, 2008, you requested a tariff classification ruling. The merchandise under consideration is the model QQ45091101 identified by item #132255, (telescopic outdoor airer) and the model QQ10090101 identified by item 304837 (outdoor airer stand). Item #132255 is described as a steel frame adjustable height telescopic “lift & lock” rotary airer. The outdoor airer is equipped with a ground socket for installing the rotary dryer onto the lawn. The polyethelene line is positioned around the four arms in an upside down pyramid formation thus allowing for 165 feet of drying space. There is also an available outdoor rotary airer stand, item #304837, which is not necessary for the telescopic outdoor airer to function. Item #304837 is an outdoor airer stand that has multi functionality. It is described as a sturdy steel fold-out leg stand ideal for rotary dryers, Christmas trees and other arrays of pole diameters. It is used to hold a rotary airer or other pole type items upright within a garage or within other enclosed areas – not exposed to wind gusts. It is stated in your letter that item #132255 and item #304837 may be imported separately or together. Each item if sold separately will have their own packaging, and will be on the store shelves in such a manner that the consumer can purchase the telescopic outdoor airer with or without the outdoor airer stand. Also available, will be the telescopic outdoor airer and its stand packaged together for sale to the consumer. You suggest that the telescopic outdoor airer with its stand, packaged together, forms a set and should be classified as an article of furniture. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule (HTS) of the United States, although not dispositive, are to be looked to for guidance in interpreting the HTS. General EN (A) and (B) to Chapter 94 state for the purpose of this chapter, the term “furniture” means: (A) 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,... (B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture.... In this case the telescopic outdoor airer is a movable article which is constructed to be placed on the lawn (floor or ground) and used for the utilitarian purpose of drying clothes, thereby within the meaning for furniture. For sets we refer to the HTS, General Rules of Interpretation (GRI) 3(b), which covers mixtures, composite goods consisting of different materials or made up of different components and goods put up in sets for retail sale. In considering whether the subject articles are sets for retail sale in accord with GRI 3(b), we evaluated the articles against the specified requirements which a product must meet to qualify for classification thereunder. The articles must: (a) consist of at least 2 different articles which are prima facie classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) be put up in a manner suitable for sale directly to users without repacking. We believe that the telescopic outdoor airer and its stand do not form a set within the evaluation criteria set above, in that the telescopic outdoor airer cannot function in its intended location on the lawn with the outdoor airer stand. The name given to the stand cannot fulfill its intended function to be used outside. The outdoor airer stand with its multi functionality is limited in use as an outdoor item by means of its weather restrictions, and has other indoor applications such as the holding of a Christmas tree and other (non identified) pole applications. This item by itself is not an article of furniture, solely or principally used as such, but rather an article of steel. The applicable subheading for the telescopic outdoor airer will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other metal furniture: Household: Other.” The rate of duty will be free. The applicable subheading for the outdoor airer stand, imported separately or together with the telescopic outdoor airer will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…..Other: Other: Not coated or plated with precious metal: Other: Other, Other.” The rate of duty will be 3.4% ad valorem. 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, Robert B. Swierupski Director National Commodity Specialist Division