The tariff classification of a bucket board from Vietnam

N228897 August 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. James Abbott OEC Logistics Inc. 13100 Alondra Blvd., Suite 100 Cerritos, CA 90703 RE: The tariff classification of a bucket board from Vietnam Dear Mr. Abbott: In your letter dated July 31, 2012, on behalf of Boone Bait Company, Inc., you requested a tariff classification ruling. Descriptive literature was included with your request. The product, described as “fast feat bucket board” model BU20000, is marketed to fishermen. The board is a rectangular tray molded from high density polyethylene plastic that converts a utility bucket into a cutting and cleaning board. Grooves on the bottom allow it to be attached onto the rim of any 2, 4, 5 or 6 gallon bucket. The board forms a surface for cutting bait or cleaning, scaling and filleting caught fish. It has a built-in 17 inch ruler to measure catch and a knife storage slot. When the board is secured onto the pail it can also function as a seat. Although the board can convert a bucket into a type of seat, it does not fall with the meaning of “furniture” for tariff purposes. The Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. The bucket board does not meet the definition of furniture in the General EN’s to chapter 94 in that it is not used primarily to equip private dwellings, hotels, theaters, cinemas, offices, churches, schools, cafes, restaurants and other types of establishments in the readiness of an area for purposes of supporting various human activities. Neither is the board designed to be hung or to be fixed to the wall. The bucket board is essentially used for cutting and cleaning of bait or caught fish. Consequently, the bucket board is not an article of furniture classified in Chapter 94, HTSUS. The applicable subheading for the bucket board will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division