The tariff classification of shelving unit from the Czech Republic.

N132217 November 24, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Lloyd J. Mackenzie BiGDUG, Ltd. Units 1-2 Newtown Industrial Estate Green Lane, Tewkesbury, Gloucestershire GL20 8HDEngland RE: The tariff classification of shelving unit from the Czech Republic. Dear Mr. Mackenzie: In your letter dated November 10, 2010, you requested a tariff classification ruling. No sample was provided. The item at issue, Budget Shelving, consists of a steel-frame with particle board (chipboard) decks. The frame of the unit is painted in a blue powder coating. You indicate that the total weight of the shelving unit is approximately 21kgs or 46lbs. Each shelf is capable of supporting up to 175kgs (approximately 385lbs) uniform distribution load (UDL). This item is flat packed, shrink-wrapped in plastic, and enclosed in a cardboard box when imported. Based on the information provided on your website, the steel-framed shelving unit is floor-standing and comes with five adjustable shelf levels. Further, there are three models or options to select from: the 150A, the 150B, and the 150C. The options are identical to one and another except for their depth measurements. Each model measures 1780mm in height by 900mm in width (approximately 70” high by 35” inches wide), with 150A having a depth of 300mm, 150B having a depth of 450mm and 150C having a depth of 600mm. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the shelving unit is composed of different components [steel-frame and wooden type shelves] and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. While no material breakdown of the shelving unit was provided, it is apparent from the photos on your website that the steel gives the shelving unit its structural support and stability, thereby allowing each shelf to handle up to 175kgs of load capacity. Accordingly, the steel-frame imparts the essential character to the shelving unit. The applicable subheading for the steel-framed shelving unit, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” 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