CLA-2-94:OT:RR:NC:N4:433
J. Epstein
W.N. Epstein & Co., Inc.
4477 Woodson Road
St. Louis, Missouri 63134
RE: The tariff classification of outdoor furniture from China.
Dear Mr. Epstein:
In your letter dated June 9, 2020, you requested a tariff classification on behalf of Winston Furniture Company of Alabama. In lieu of samples, illustrative literature and product descriptions were provided
Item 1, the “Hero-Colton Collection,” depicts outdoor furniture consisting of two lounge chairs, one loveseat, and a table. The lounge chairs dimensions are 27.8” in length, 33.4” in width, and 30.7” in height. The loveseat dimensions are 60.3” in length, 33.4” in width, and 30.7” in height. The table dimensions are 43” in length, 22.8” in width, and 18.5” in height. The seat base, the seat backrest, and the seat legs comprising the frame to the lounge chairs and the loveseat are constructed of aluminum metal. Interlacing polyethylene (PE) rattan wicker is bound to the metal frame. The lounge chairs and the loveseat include removable textile covered cushion seat bases and removable textile covered cushion seat backrests. The table is constructed of an aluminum metal frame. You state the seats and the table will be imported and sold together.
You request classification of the subject merchandise in subheading 9401.79.0011, Harmonized Tariff Schedule of the United States, (HTSUS), and confirmation that the articles are not subject to China Section 301 duties. This office disagrees.
The “Hero-Colton Collection ” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [chairs/9401 and tables/9403]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating, dining, along with a flat leveled surface for the placement of food or beverages]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the Hero-Colton Collection will be considered a set for customs purposes.
Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character, however the seats and the table equally merit consideration. Collectively, no essential character can be determined because no one single component is more important than the next. The subject merchandise will be classified according to the component occurring last in numerical order within the appropriate chapter heading. In this case, the table component comes last.
The applicable subheading for the subject merchandise will be 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, 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, i.e., 9903.88.03, in addition to subheading 9403.20.0050, 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.
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.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division