The tariff classification of a “floor display base” from China.

N269762 November 6, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.8041 Jessica Rowe Purchasing Manager Blue Q 103 Hawthorne Avenue Pittsfield, MA 01201 RE: The tariff classification of a “floor display base” from China. Dear Ms. Rowe: In your letter dated September 30, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Two photos were provided. Item number BD080 is a floor display base. The base consists of five spokes made of cast iron, five A3 casters made of steel and five wheels made of rubber. Depiction of the photos indicate a four sided display stand or rack incorporated into the floor display base. You state that you will be purchasing poles and shelving units to attach to the base domestically. When interpreting and implementing the Harmonized Tariff Schedule 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). We note that the General ENs to Chapter 94 of the 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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. Further, the ENs to the HTSUS, state in pertinent part that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere. It is our opinion that the floor stand base is a part used in the manufacture of furniture, specifically a part of a display stand or rack. As such, the merchandise concerned falls to subheading 9403.90, HTSUS, as parts of other furniture. The floor display base is composed of different components (base metals and rubber) and is considered a 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the weight and cost of the five spokes made of cast iron far exceeds that of the weight and cost of the five A3 steel casters with or without the five rubber wheels. Moreover, the five spokes made of cast iron provide the stability for the floor standing display stand or rack, which rolls on five casters. Accordingly, the essential character to the good is that of the five spokes made of cast iron. The applicable subheading for the floor display base will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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 TSUS 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division