CLA-2-94:OT:RR:NC:N4:463
Jennifer Alvarado
Lifetime Products Inc.
Freeport Center Building D-12
Clearfield, UT 84016
RE: The tariff classification of a 5-piece table and chair set from China
Dear Ms. Alvarado:
In your letter dated August 17, 2023, you requested a binding ruling for a 5-piece table and chair set. In lieu of samples, illustrative literature and product descriptions were provided.
The Peakform 5-Piece Folding Table and Chair Set, item #80992, consists of one square folding table and four folding chairs. It is a “card-table” type table that measures 33.25" (L) x 33.25" (W) x 27.5" (H) with the tabletop open and legs unfolded and locked in place. The tabletop is comprised of a hinged MPF board covered with a foam pad and a PVC-covered fabric. The tabletop is supported along its edges and through the hinged center by a powder-coated tubular steel rim. The legs are of powder-coated tubular steel with plastic no-mar end caps. The table weighs approximately 14.5 lbs. Each chair is made of powder-coated tubular steel and has a seat and seatback covered in foam and PVC-covered fabric. Each chair measures 17" (W) x 17.5" (D) x 30.8" (H), weighs 6.6 lbs. and sits on plastic no-mar end caps. The table and chair set folds flat for shipping and storage and is made in China. See image below:
Peakform 5-Piece Folding Table
and Chair Set, Item #80992
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 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, 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 table set meets this definition of furniture and therefore will be classified in heading 9403.
A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the ENs to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that “[f]or the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” 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. This article meets the definition of a set. The essential character of the set is imparted by the table.
Because the article is composed of different materials (steel, MDF, etc.), it is considered a composite good 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.) The essential character of the table is imparted by the MDF (wood).
The applicable subheading for the Peakform 5-piece Folding Table and Chair Set, item #80992, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25% 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 9403.60.8081, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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