CLA-2-94:OT:RR:NC:N4:433
John Whitson
Customs Compliance Specialist
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a patio table and chairs from China.
Dear Mr. Whitson:
In your letter dated August 31, 2009, you requested a tariff classification ruling. The sample you submitted will be retained by this office.
Item number 441465 is a seven piece aluminum frame patio dining set. The table features a natural slate table top supported by aluminum legs. Six aluminum frame chairs will be sold with textile cushions of polyester fabric. A fabric table cover for storage and protection is included. The cover is made of water resistant polyester fabric coated with polyurethane to reduce water damage.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the subject patio table and chairs is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character.
"Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the patio table, chairs and table cover, it is the natural slate top table which provides the set with its essential character.
The applicable subheading for the patio table and chairs set will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…: Other: other, Household.” 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/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division