The tariff classification of a 3-tier utility cart from China

N330558 February 15, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.20.0050; 9903.88.03 Jennifer Alvarado Lifetime Products Inc. Freeport Center Building D-12 Clearfield, UT 84016 RE:      The tariff classification of a 3-tier utility cart from China Dear Ms. Alvarado: This letter is being issued in reply to your letter dated January 30, 2023, requesting a tariff classification determination.  In lieu of samples, illustrative literature and a product description were provided. Per the submitted written description and picture, the subject article is the Peakform Black 3- Tiered Utility Cart with Wheels, item number 81012, which is described as a black 3-tiered metal cart, with three rectangular metal storage trays.  The cart is made of a 22mm tubular black steel frame with four upright tubes on which three rectangular storage trays are mounted.  The black metal trays have a grate for a bottom, allowing liquids and debris to pass through.  The cart sits atop four swivel casters.  When fully assembled, the cart measures 17.3" (L) x 13.7" (W) x 31.1" (H).  It weighs 12.7 lbs. 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.  If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be 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, 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 cart meets this definition of furniture and therefore may be classified in heading 9403. The applicable subheading for Peakform Black 3-Tiered Utility Cart with Wheels, item number 81012 will be subheading 9403.20.0050 HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.”  The general rate of duty will be free. Products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to the 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. 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 C.F.R. 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