The tariff classification of laundry sinks and cabinets from China

N318142 March 16, 2021 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.60.8081; 9903.88.03 Jimmy Nie Primy Corporation Ltd. 220, Dexiang Road Pingsha, Zhuhai, Zhuhai 519055 China RE: The tariff classification of laundry sinks and cabinets from China Dear Mr. Nie, In your ruling request dated March 8, 2021, you requested a tariff classification ruling for a stainless-steel laundry sink and cabinet, and for an acrylic laundry sink and cabinet. You provided detailed literature including pictures, diagrams and the following information: Model USLC01 is a laundry sink and cabinet composed of a welded stainless-steel sink in a laminated particle board cabinet with two doors, a faucet and corresponding hardware. It measures 23.6" (W) x 19.7" (D) x 34.7" (H). Model USLC02 is a laundry sink and cabinet composed of an acrylic sink in a laminated particle board cabinet with two doors, a faucet and corresponding hardware. It measures 24.4" (W) x 22.2" (D) x 34.6" (H). Both items are imported assembled, are floor-standing, and are used in a laundry or utility room and for minor storage. They are made in China. Image of Model USLC01: Image of Model USLC02:
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule, and any relative section or chapter notes (together known as legal notes). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. Because the subject laundry sink and cabinets are composed of different materials, they are considered composite goods for tariff purposes. The Explanatory Notes to the HTSUS, 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. This office finds that the essential character is imparted by the particle board (wood) cabinet. The applicable subheading for the laundry sinks and cabinets, the subject of this ruling, will be subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free. (See NYRLs R03428, L80594, J85364, and I83954.) Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb. 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 the 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division