Classification of an iron outdoor privacy screen with solar accent lights made in China

N320335 July 21, 2021 CLA2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9903.88.03 Ms. Debbie A. Bell HSN 1 HSN Drive St. Petersburg, FL 33729 RE: Classification of an iron outdoor privacy screen with solar accent lights made in China Dear Ms. Bell: This is in reply to your letter dated July 2, 2021, requesting a tariff classification ruling for an iron privacy screen with solar accent lights. In lieu of samples, illustrative literature and product descriptions were provided. The merchandise under consideration is identified as the Polaris Privacy Screen, item #173685. It is an iron privacy screen with a solar light, and it is described as an outdoor rectangular privacy partition measuring 61.4" (H) x 47.2" (W) x 15.9" (D) (measured at the base) and weighing 47 lbs. It is made of two rectangular sheets of iron (placed one in front of the other) with a large, geometric flower or mandala-type cut out on each sheet. There are LED accent lights between the two iron sheets, powered by a 5V 200MA solar cell and an 18650 lithium-ion battery. The lighting enhances the visual appeal of the privacy screen but does not provide general illumination. By value, the privacy screen is 90% iron and 10% lights/battery/electronics. To provide stability, four “L”-shaped supports are located at its base, one at each corner. It is made in China. 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). If 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. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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. The subject article meets this definition of furniture and thus will be classified in HTSUS Heading 9403. The applicable subheading for the Polaris Privacy Screen, item #173685, will be subheading 9403.20.0050, HTSUS, which provides for " Other furniture and parts thereof: Other metal furniture: Household: 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 https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, 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 9403.20.0050, 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, including information on exclusions and their effective dates, 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. 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