The tariff classification of a combination “step stool and storage box” from China.

N276434 July 8, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Robert Grasing, Associate Cerny Associates, P.C. Attorneys at Law 24 Smith Street Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of a combination “step stool and storage box” from China. Dear Mr. Grasing: In your letter dated June 8, 2016, on behalf of Ace Hardware Corp. (ACE), you requested a tariff classification ruling. A specification sheet and photos were provided. ACE, article number 2488294 is described as the “step stool storage box.” The item appears to be entirely made of molded plastic, and measures 12.5 inches in height by 20 inches in length by 16 inches in width. As described and depicted, the item has four integrated legs, a sure-grip foot pad, an extra deep storage area and an underneath slide-out drawer. In addition, the item features dual metal latches for secure closure and a carry handle built into the stool’s lid. 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). 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. It is our opinion that the floor or ground standing ACE, “step stool storage box,” falls within the meaning of furniture, particularly under the category of furniture for special uses. The applicable subheading for the ACE, “step stool storage box” will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division