CLA 2-94:OT:RR:NC:N4:463
Stuart Brown
Jofran Sales Inc
1 Jofran Way
Norfolk, MA 02056
RE: Classification of a bookcase and C-shaped table made in India
Dear Mr. Brown:
This is in reply to your letter dated February 11, 2022, requesting a tariff classification ruling for a bookcase and C-shaped table made in India. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the articles are a 3-tier bookcase, SKU #1938-C6BKBS, and a C-shaped table, SKU #1937. The 3-tier bookcase consists of three rectangular wood shelves supported by an iron frame. The article measures 31.75" (L) x 16.75" (W) x 28" (H) and weighs 40.5 lbs. The table consists of a rectangular wood tabletop that sits atop a C-shaped iron frame enabling the user to position the tabletop close to his body by sliding the table base under his seat. The article measures 16" (W) x 10" (D) x 26" (H) and weighs 38.25 lbs. Both the bookcase and table are made in India.
Classification under the Harmonized Tariff Schedule of the United States, HTSUS, is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The subject articles are moveable, floor-standing, utilitarian, equip a dwelling and otherwise meet this definition of furniture.
You stated that the table and bookcase should be classified as a set. We are not in agreement.
Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles that are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component that gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The bookcase and table do not meet a particular need, nor are they used to carry out a specific activity. Furthermore, it is the opinion of this office that they are not prima facie classifiable in different headings. Therefore, the table and bookcase will be classified individually.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. Since the bookcase and table are each composed of different materials (wood and metal), they are each considered to be composite goods for tariff purposes.
The provided material breakdown for the bookcase indicates that the wood components weigh and cost considerably more than the metal components. Based on the overall look, bulk, weight, cost and utility of the components, this office finds that the essential character of the bookcase is imparted by the wood shelves.
Historically, barring significant evidence to the contrary, CBP has frequently found that the material making up a tabletop imparts the essential character to a table. Although the provided material breakdown for the C-shaped table indicates that the metal components weigh and cost somewhat more than the wood components, this office does not consider that difference sufficiently significant to override this precedent. Therefore, the essential character of the table is imparted by the wood tabletop.
The applicable subheading for the 3-tier bookcase, SKU #1938-C6BKBS, and for the C-shaped table, SKU #1937, will be subheading 9403.60.8081, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other: Other.” The general 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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division