CLA-2-94:OT:RR:NC:N4:463
Stuart Brown
Jofran Sales, Inc.
1 Jofran Way
Norfolk, MA 02019
RE: The tariff classification of three novelty tables and a novelty liquor cabinet from India
Dear Mr. Brown:
This letter is being issued in reply to your letter dated July 20, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature, pictures, and product descriptions were provided.
Per the submitted information, the articles are three tables and a cabinet, as described below.
Item 1, identified as “2230 RWB American Flag Motorcycle Bar,” is a bar table made to resemble an easy rider-style motorcycle. The base is made predominantly of metal. The tear-drop gas tank and both fenders are painted in a red, white, and blue American flag motif. Above the seat and rear wheel is a rustic wooden tabletop that measures 30" (L) x 16" (W) x 0.8" (H). The complete item measures 71" (L) x 17" (W) x 33"(H).
Item 2, identified as “2230 Maverick Bi-Plane Bar,” is a bar table with a stylized scale-model bi-plane wing and cowling base. The cowling, lower wing and propeller are made exclusively of metal. The upper wings, which are made of wood, extend from either side of the cowling. The upper wings measure 30" (L) x 12" (W) x 0.8" (H) and serve as a tabletop. The complete item measures 41" (L) x 24" (W) x 36" (H).
Item 3, identified as “2330 Roadie Vintage Car Coffee Table,” is a stylized scale-model vintage car made almost exclusively of metal. The roof of the car and trunk lid are made of wood and serve as tabletops. The “roof” tabletop measures 22" (L) x 20.5" (W) x 0.8" and the “trunk” tabletop measures 22" (L) x 8.5" (W) x 0.8". The complete item measures 42" (L) x 26" (W) x 20" (H).
Item 4, identified as “2330 Telly Telephone Bar Cabinet,” is a wine and liquor cabinet made to resemble an iconic English phone booth. It is made predominantly of metal and has wine glass holders, wine-bottle holders, and a wood shelf. The item measures 18" (L) x 15" (W) x 68" (H).
Additional information regarding the intended use of the items, as well as the weight and value of the materials, was obtained via email. For each of the four items, the metal accounts for between 80% and 95% of the weight, and between 86% and 97% of the material cost.
Classification under the 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 may then be 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, for the purposes of this Chapter, 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, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The four articles described above meet this definition of furniture.
Because the articles are composed of different materials (metal, wood, etc.), they are considered composite goods for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Barring significant evidence to the contrary, U.S. Customs and Border Protection (CBP) has historically found that the material comprising the tabletop imparts the essential character to a table. (See NYRL N324295, 2/17/22.) This office has determined that these novelty tables are precisely the type of tables that exhibit significant evidence to the contrary and thus break with this paradigm. The essential character of each of these tables is imparted by their metal bases, as it is what makes each of these tables unique, provides each table with its visual appeal, and accounts for the overwhelming majority of each table’s weight, value and exterior surface area. With respect to the novelty phone booth, the metal components account for the overwhelming majority of the weight, value and exterior surface area and thus impart the essential character.
The applicable classification for the “2230 RWB American Flag Motorcycle Bar,” the “2230 Maverick Bi-Plane Bar,” the “2330 Roadie Vintage Car Coffee Table,” and the “2330 Telly Telephone Bar Cabinet” will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 the internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division