The tariff classification of an “A-frame style barricade” from China.

N270025 November 19, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Kim Grizzard, LCHB Unit International, Inc. 9485 Regency Square Blvd., Suite 110 Jacksonville, FL 32225 RE: The tariff classification of an “A-frame style barricade” from China. Dear Ms. Grizzard: In your letter dated October 8, 2015 and received by this office on October 23, 2015, on behalf of Acme Barricades, L.C. (ABLC), you requested a tariff classification ruling. Illustrative literature was provided. Item number ACME 2 QPL S102 0106 is identified as the ABLC “Type 2 Barricade.” The merchandise concerned is described as an A-frame style barricade. The A-frame style barricade is designed to be used in abroad range of traffic control scenarios, such as crowd control, lane closures, traffic detours, lane shifts or traffic flagging operations. The A-frame style barricade is comprised of nine unassembled components. These nine unassembled components are: four, angled legs composed of 18-guage steel; one, angled crossbar composed of 12-guage steel; two, 8” X 24” 18-guage steel panels; and two, 12” X 24” 18-guage steel panels. Each shipment will contain only enough components to assemble the A-frame style barricades, with no additional components left over. You indicate that the A-frame style barricade, although capable of incorporating flashing warning lights or reflective surfaces or signage or reflective stickers, or combinations thereof, will not be imported with such additions already applied. After importation, the electronic components, reflective surfaces, signs, and stickers will be purchased by ABLC through 3rd party vendors and will be added by ABLC in their in-house sign shop, in accordance with specifications as provided by the Florida Department of Transportation (FDOT). It is proposed by you that the proper classification for the A-frame style barricade is heading 8530 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical signaling, safety or traffic control equipment for railways, streetcar lines, subways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608); parts thereof.” Heading 8530, HTSUS, covers electrical signaling, electrical safety or electrical traffic control equipment, of which the A-frame style barricade at time of import does not contain any such devices, and therefore the merchandise concerned cannot be classified in heading 8530, HTSUS. We next turned to heading 8310, HTSUS, which provides for “Sign-plates, name-plates, address plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405.” It is our opinion, at time of import, that the A-frame style barricade does not incorporate any of the listed exemplars above, and therefore cannot be considered for classification within the provisions of heading 8310, HTSUS. Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the dutiable classification of articles imported must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] When interpreting and implementing the 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). 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 provided, the ENs to the HTSUS, heading 9403, lists several types of stands classified within the provision, such as telephone stands, plant stands, hall stands, umbrella stands, music stands, and easels. An examination of these types of stands indicates that umbrella stands are for placement of items within, versus music stands and easels that items are placed upon, while plant stands are for both placing items on or within. Accordingly, we find at time of import that, the A-frame style barricade is a type of display stand or akin to a type of A-frame easel, and as such falls within the meaning of furniture of Chapter 94, with its heading of 9403, HTSUS. See New York ruling N240911 dated May 10, 2013. The applicable subheading for the A-frame style barricade 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/. 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