The tariff classification of a foldable volleyball cart from China

N327966 September 22, 2022 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.89.6020; 9903.88.03 Jun Hayashi Challenge Creation Pty Ltd 174 Military Road Avondale Heights, VIC 3034 Australia RE: The tariff classification of a foldable volleyball cart from China Dear Mr. Hayashi: This ruling is being issued in reply to your letter dated September 1, 2022, requesting a classification ruling on a foldable volleyball cart. In lieu of samples, illustrative literature and product descriptions were provided. The subject merchandise is a folding volleyball cart, UPC #196852837250, which measures 26" (L) x 26" (W) x 35" (H) when unfolded and 6" (L) x 6" (W) x 35" (H) when folded. It is comprised of fabric over an aluminum frame with four castors and weighs 8 lbs. The fabric is PVC coated 300 Denier 100% polyester fabric. The cart will be used by high school volleyball teams and social volleyball clubs when practicing and attending competitions. It comes with a nylon carrying bag and is made in China. See image below:
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 classifying this article, this office considered headings 6307 (other made-up articles), 8716 (trailers…other vehicles, not mechanically propelled), 9403 (furniture) and 9506 (sports equipment parts and accessories). It was determined that the subject article is not properly classified in headings 8716 or 9506. Heading 6307, being a textile basket provision, will come into play only once the other three aforementioned classifications are discarded. 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, 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…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject volleyball cart meets this definition of furniture and therefore may be classified in heading 9403. The Explanatory Notes (ENs) 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those that equally merit consideration. The volleyball cart is composed of different materials (metal, fabric, plastic, etc.) and is considered a composite good. The two materials that merit consideration in an essential character analysis are the metal frame and the fabric cover. The metal frame accounts for 65% - 75% of the cart’s value and weight and provides its structure. The fabric cover accounts for 21% - 24% of the cart’s weight and value. However, the fabric is at least as essential to the cart’s functionality as the metal frame, since the fabric directly holds the volleyballs and, with its much greater surface area, it is the element most responsible for the cart’s look and feel. Given that neither the metal frame nor the fabric cover can function independently, and given the aforementioned analysis, the metal frame and fabric are of equal importance, so the subject article will be classified in accordance with GRI 3(c), last in tariff. This decision is supported by numerous rulings on articles with metal frames and textile covers that relied upon GRI 3(b) (NYRLs N318738 and N312733) or GRI 3(c) (NYRLs G88245 and G88246) to classify the subject articles as furniture of other materials rather than as furniture of metal. The applicable subheading for the foldable volleyball cart, UPC #196852837250, will be subheading 9403.89.6020, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo, or similar materials: Other: Other: Other.” The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6020, 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 9403.89.6020, HTSUS, listed above. 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 internet at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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