United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 957248 - HQ 957314 > HQ 957272

Previous Ruling Next Ruling
HQ 957272




March 13, 1995

CLA-2 CO:R:C:F 957272 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

District Director of Customs
111 W. Huron St, Room 603
Buffalo, NY 14202-2378

RE: Request for Further Review of Protest 0901-94-101261, Dated August 5, 1994, Concerning Plastic Storage Containers

Dear Mr. McMullen:

This ruling is on a protest that was filed against your decision of August 5, 1994, regarding an entry for certain plastic storage containers.

FACTS:

The articles under consideration are plastic storage containers, also referred to as bins, of various sizes, which are used for the display and storage of bulk food products in a retail store. The bins may be used for their designed purpose by being placed on a free standing shelving system or on a counter.

ISSUE:

Are the subject bins classifiable as furniture under subheading 9403.70.8030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In considering whether the subject bins, as imported, are classifiable as furniture, we consulted Chapter 94 of the HTSUSA, and the relative Explanatory Notes (EN), which represent the opinion of the international classification experts.

We initially noted that the bins are general purpose articles designed for the storage and display of bulk food products. In order to be used they must be on another article, i.e., a standing shelf unit, a counter. They are not designed for placing on the floor or ground. In regard thereto we considered Legal Note 2 to Chapter 94, HTSUSA, which provides that:

2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

It is noted that General Note (A) of the EN to Chapter 94, the term "furniture" means:

(A) Any "movable" articles...which have the essential characteristic that they are constructed for placing on the floor or ground....

A provision, following General Note (B)(ii) of the EN provides that:

Except for goods referred to in subparagraph (B) above, the term "furniture" does not apply to articles used as furniture but designed for placing on other furniture or shelves or for hanging on walls or from the ceiling.

We have concluded that the plastic bins under consideration, which are not designed for placing on the floor but are designed for placing on other furniture, etc., do not meet the requirements for furniture as contained in the referenced provisions. Also, since the plastic bins are not solely or principally for use as parts of articles that do meet those requirements for furniture, we have concluded that they are not parts of furniture.

HOLDING:

Plastic storage bins of various sizes designed to be placed on a free standing shelving system, a counter, shelves, or other similar devices rather than on the ground or on a floor, are not furniture or parts of furniture. They are classifiable in - 3 -
accordance with the provisions covering the material from which they are fabricated, plastic in the instant case. We, therefore, have concluded that the subject articles are classifiable in subheading 3926.90.9590, HTSUSA, and are subject to a general rate of duty of 5.3 percent ad valorem.

The bins, if goods originating in the territory of Canada pursuant to the provisions of General Note 12, HTSUSA, and if they comply with the provisions of General Note 12(t)/39.10, may be eligible for preferential tariff treatment under NAFTA.

Since the classification indicated above is the same as the classification under which the entry was liquidated, you are instructed to deny the protest in full.

A copy of this ruling should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3553-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be provided by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: