The tariff classification of Tech Tub Carts from Canada and replacement parts from China.

N246892 November 13, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Sheri G. Lawson Senior Regulatory Analyst Willson International, Inc. 160 Wales Ave. Suite #100 Tonawanda, NY 14150 RE: The tariff classification of Tech Tub Carts from Canada and replacement parts from China. Dear Ms. Lawson: In your letter dated October 4, 2013, on behalf of Copernicus Educational Products, Inc. (CEP), and received by the National Commodity Specialist Division on October 18, 2013, you requested a tariff classification ruling. Descriptive and illustrative literature was received. The merchandise under consideration is the “TEC2-0 Tech Tub Cart” and the “TEC4-0 Tech Tub Cart.” The TEC2-0 is made of a steel tube frame, has 3-inch casters, carries two Tech Tubs side by side, and has a large handle made of steel allowing the cart to be easily controlled; this item is approximately 27¾-inches wide by 21½-inches deep and 35 5/8-inches high. The TEC4-0 is made of a steel tube frame, has 4-inch casters, carries four Tech Tubs, comes with two doors that can be locked, and has two handles one at each side; this item is approximately 32-inches wide by 19½-inches deep by 41¾-inches high. These two carts with their Tech Tubs are designed to carry iPads, netbooks and other types of electronic tablets. According to your request, the carts will be imported without their Tech Tubs. The applicable subheading for the TEC2-0 and TEC4-0, Tech Tub Carts, 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/. We are unable to rule upon the replacement parts from China at this time due to what appears to be conflicting information. The parts identified by you, as the Tech Tub lid and bottom, appear to comprise the Tech Tub itself, for which you state that the classification of the tub has been sought on another ruling request. Further, we need more information on the Tech Tub hinge pin, as well as its country of origin. On a separate rejection for New York ruling N246891, requested by your company on behalf of CEP, we will address the additional information needed on this ruling, as well as the additional information needed for the other ruling. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division