The tariff classification of from ingredient bin on casters and drinking glass rack.

N202620 February 23, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70; 9403.70; 3924.10 Michael P. Robinson Import/Export Compliance Specialist Carlisle FoodService Products 4711 E. Hefner Road Oklahoma City, OK 73131 RE: The tariff classification of from ingredient bin on casters and drinking glass rack. Dear Mr. Robinson: In your letter dated February 1, 2012, you requested a tariff classification ruling. Photos were provided of the bin on casters and the drinking glass rack. Item number BIN2702 is described as a twenty-seven gallon, white colored, ingredient bin. The bin is constructed of polyethylene (PE) plastic. The bin has a top lid that slides open for easy access. The bin rolls on four, heavy-duty non-marking casters. The ingredient bin is a portable, convenient storage bin and transportation cart for large quantities of sugar, flour or other types of baking ingredients. This bin is currently manufactured in the United States.
Item number RG16-214 is described as a rack made from polypropylene (PP) plastic. The rack is square, and can hold sixteen large cocktail glasses or delicate wine stems with oversize bowls. Each compartment of the rack measures 4 7/16 inches by 4 7/16 inches, and can accommodate a glass up to 4 3/16 inches in diameter. The rack is used in foodservice settings, where glassware is placed in the rack and transported by way of hand, by cart, or by dolly to the dishwashing area. This rack is currently manufactured in the United States.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) 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, churches, schools, . . . hospitals ….” For one to classify the bin on casters within the provision for furniture of heading 9403, HTSUS, the item must not be designed for the transportation of goods of heading 8716, HTSUS. To be classified as furniture, the bin on casters must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Upon review of the descriptive literature and photo of the bin on casters, one finds that item number BIN2702 (twenty-seven gallon ingredient bin) is not constructed for the purpose of transportation of goods from one location to another location via commercial conveyance or personal vehicle, but rather is used within a foodservice establishment in support of human activities. The transportation of goods put inside the bin is subservient to the utilitarian purpose of placing, storing and accessing those items placed within the bin. Accordingly, the bin on casters is classified as an article of “furniture” in heading 9403 of the HTSUS. As for item number RG16-214 (plastic rack), it is our opinion that the good is classifiable in heading 3924, HTSUS, the provision in part for tableware and kitchenware of plastics. The applicable subheading for the BIN2702 (twenty-seven gallon ingredient bin), if made of reinforced or laminated plastics, will be 9403.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics; Other.” The applicable subheading for the BIN2702 (twenty-seven gallon ingredient bin), if not made of reinforced or laminated plastics, will be 9403.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Other; Other.” The applicable subheading for the RG16-214 (plastic rack), will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Table and Kitchenware: Other.” 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, (for) Thomas J. Russo Director National Commodity Specialist Division