&&As per the information on hand, the submitted product, referred to as "Wheeled Filing Rack Item #1011997" is a rolling cart ideal for storing various items. The rolling cart has a chrome frame, 6 plastic drawers of different size and swivel castors. The castors do not have a locking mechanism. The rolling cart measures 29-1/2 inches high x 13 inches wide x 15 inches long. It requires some assembly.

&&The rolling cart meets the terms of heading 94.03 which provides for "Other furniture and parts thereof". The two sub-headings under consideration are: 9403.10 "Metal furniture of a kind used in offices", and 9403.20 "Other metal furniture".&&&&The phrase "of a kind used" found in sub-heading 9403.10 is not an end use provision. Rather, it is descriptive in nature and refers to the inherent qualities in the composition, nature, or character of an article, which would make it an article used for a particular application. However, an article does not have to be used in the particular application specified in the tariff item to be considered "of a kind used"; it must simply be of a kind or type primarily used in that application. For a good to be classified under sub-heading 9403.10 as "Metal furniture of a kind used in offices", it is required that the article must be of a type of furniture primarily used in offices.&&&&From the information provided, there is no indication that through its design, nature or physical characteristics, the rolling cart is a type of furniture that is primarily used in offices. Indeed, the rolling cart, through its design, nature and physical characteristics may be best regarded as a wheeled storage cart. A wheeled storage cart is a type of furniture that may primarily be used in various locations for a variety of purposes, and is not considered to be a type of furniture primarily used in offices. As such, the rolling cart does not meet the terms of sub-heading 9403.10 as "Metal furniture of a kind used in offices". The rolling cart does meet the terms of sub-heading 9403.20 as "Other metal furniture".&&