The tariff classification of book carts from Taiwan or China.

N114103 July 22, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4030; 9403.20.0030 Eric R. Rock Katten Katten Muchin Rosenman, LLP 525 W. Monroe Street Chicago, IL 60661-3693 RE: The tariff classification of book carts from Taiwan or China. Dear Mr. Rock: In your letter dated July 7, 2010, on behalf of Safco Products Company (Safco), you requested a tariff classification ruling. Model 5332GR is a double sided, two shelf molded plastic book cart on casters imported in knockdown condition from Taiwan. The book cart is molded of impact resistant high-density polyethylene and has double sided slant shelves that measure 9¾ inches deep on each side. The molded handle has built-in compartments to store writing instruments, tape guns, scanners, clipboards and other items, as well as a dedicated holder for coffee mugs. There is a 19¾ inch clearance between the shelves to handle large volumes of books. The book cart has 4 inch industrial rubber casters. Overall dimensions are 45 inches long by 23 inches deep and 37¼ inches high. Overall weight capacity is 400 pounds, or 200 pounds per shelf. This book cart can be used in libraries, schools, offices, mail rooms, stores, and even homes with a personal library or study. Per company, the primary uses of the book cart are for storage, organization and transportation of books, while other subordinate uses include storage of DVDs, CDs and cassettes. Model 5333BL is a double sided, two shelf wire book cart on casters imported in knockdown condition from China. The book cart is made of durable all steel post construction and welded wire shelves, with a black powder coat finish. The double sided wire book cart has four slanted shelves that measure 8 inches deep on each side and is approximately 35 inches long. Each shelf adjusts in one-inch increments to accommodate larger volumes of books. The book cart has 3 inch swivel casters. Overall dimensions are 43¾ inches long by 19¼ inches deep by 40½ inches high. Overall weight capacity is 200 pounds, or 100 pounds per shelf. This book cart can be used in libraries, schools, offices, mail rooms, stores, and even homes with a personal library or study. Per company, the primary uses of the book cart are for storage, organization and transportation of books, while other subordinate uses include storage of DVDs, CDs and cassettes. Model 5335BL is a Scoot™ double sided, three shelf book cart on casters imported in knockdown condition from China. The book cart is made from steel and features tubular steel legs, with a black powder coat finish. The double sided book cart has six slanted shelves that measure 8 inches deep on each side, with 12 inches of clearance between shelves. On the side of the book cart is a height adjustable file pocket that keeps folders, notepads, and clipboards at your fingertips. The book cart has oversized casters. Overall dimensions are 40 inches long by 17¼ inches deep by 41½ inches high. This book cart can be used in libraries, schools, offices, mail rooms, stores, and even homes with a personal library or study. Per company, the primary uses of the book cart are for storage, organization and transportation of books, while other subordinate uses include storage of DVDs, CDs and cassettes. Model 5336BL is a Scoot™ single sided, three shelf book cart on casters imported in knockdown condition from China. The book cart is made from steel and features tubular steel legs, with a black powder coat finish. The single sided book cart has three slanted shelves that measure 12½ inches deep by 12¼ inches high. Overall dimensions are 32½ inches long by 13¼ inches deep by 45 inches high. The book cart has oversized casters. This book cart can be used in libraries, schools, offices, mail rooms, stores, and even homes with a personal library or study. Per company, the primary uses of the book cart are for storage, organization and transportation of books, while other subordinate uses include storage of DVDs, CDs and cassettes. When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes to Chapter 94 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, . . . .” For one to classify these book carts within the provision for furniture (Heading 9403), the predominant use or uses of such items must not be for the transportation of goods (Heading 8716), but rather to fit and equip establishments with movable articles used in readiness of an area for purposes of supporting various human activities. Upon review of the descriptive and illustrative literature of the book carts, one finds that these items are not constructed for the primary purpose of transportation of goods from one location to another location via commercial conveyance or personal vehicle. Specifically noted: (1) the three or four inch casters on the carts (although 5332GR referenced above as industrial, and 5335BL and 5336BL referenced above as oversized) are not meant for sustained and continued movement with heavy and/or uneven loads of books or other items, (2) the carts have no means to secure the books and other items during movement of the loads, and (3) the carts cannot be moved quickly or jerked suddenly without the falling/damaging of the books and other items. We further note, in general, that the physical movement of such goods is limited to the wheeling of loads within each particular type of establishment. It is our opinion that the book carts meet the definition for furniture, in that the carts utilitarian function is to equip multiple establishments for the purpose of storing and displaying and retrieving books, as well as other items, with limited capabilities for movement of such goods within a particular type of establishment. See New York rulings: N077382 dated September 30, 2009 and N087376 dated December 22, 2009. Accordingly classification of these carts falls to Heading 9403, HTSUS – the provision for other furniture. The applicable subheading for the plastic book cart (model 5332GR), will be 9403.70.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic; Of reinforced or laminated plastic; Other.” The rate of duty will be free. The applicable subheading for the metal book carts (model 5333BL, 5335BL and 5336BL), will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture; Other; Other.” 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, Robert B. Swierupski Director National Commodity Specialist Division