The tariff classification of a Serving Cart Trolley from Malaysia.

NY R03659 April 18, 2006 CLA-2-94:RR:NC:SP:233 R03659 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Serving Cart Trolley from Malaysia. Dear Mr. Crago: In your letter dated April 4, 2006, on behalf of CVS, you requested a tariff classification ruling. The merchandise under consideration is identified as a Serving Cart Trolley, Item Number S035EA09395. The article is a floor standing serving cart made of wood, measuring 23” in width x 15.5” in depth x 30” in height and featuring 4 swivel castors. You have submitted a photograph of the cart with your request. The applicable subheading for the Serving Cart Trolley will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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 http://www.usitc.gov/tata/hts/. In your request you indicate that in a previously issued ruling concerning a metal mail cart, the item was classified in 8716.80.5090, HTSUS, which provides for “Trailers and semi-trailers; other vehicles not mechanically propelled; and parts thereof: Other vehicles: Other…Other: Other.” Please note that the primary purpose of a mail cart is for transportation, rather than for holding or storage, and thus is not considered an item of furniture. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division