N315414

N315414 November 5, 2020 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 9903.88.03 Ms. Maria Vitale Radiant Customs Services 182-09 149th Road Jamaica, NY 11413 RE: The tariff classification of display risers from China Dear Ms. Vitale: In your letter, dated October 22, 2020, you requested a tariff classification ruling on behalf of your client, EMI Industries. In lieu of samples, photos and product descriptions were provided. The products under consideration are small wooden furniture articles used to display items in a retail setting. Item number 4110, “Merchandising Riser,” is a standing shelf measuring 12” high, 26” wide and 8” deep. You state that the riser is “used to showcase retail merchandise in a tiered manner.” Item 4111, “Merchandising Box” is an open wooden “box” intended to be used resting on its side with its opening facing outwards. Merchandise can be placed in the opening or atop the unit. It measures 6” high, 12” wide and 4” deep. Neither item would be likely placed on the floor, but rather on a table or counter top. Therefore, they are not furniture articles of chapter 94, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the retail display riser and “box” will be 4420.90.8000, HTSUS, which provides for “… wooden articles of furniture not falling within chapter 94: Other: Other.” The rate of duty will be 3.2% ad valorem. 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 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 4420.90.8000, 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, 9903.88.03, in addition to subheading 4420.90.8000, 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, 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division