CLA-2-94:OT:RR:NC:N4:433
Leslie Zoe Grillo
Customs and Trade Analyst
QVC
1200 Wilson Drive, MC 232
West Chester, PA 19382
RE: The tariff classification of 2 in 1 picnic table and bench from China.
Dear Ms. Grillo:
In your letter dated February 22, 2010, you requested a tariff classification ruling.
The 2 in 1 picnic table and bench is made from hand selected kiln dried Asian fir and other hardwoods coated with a natural oil based stain. Its unique design converts from a two person bench to a picnic table that fits up to four people. The bench measures 43 inches wide by 27 inches deep and 33 inches high, while the picnic table measures 43¼ wide by 19 inches long and 30½ inches high. Stated weight limit for the table is 100 pounds and for the bench 400 pounds each side.
Classification of goods 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
GRI 3 states in pertinent part that: when, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
GRI 3(b)…
Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
GRI 3(c)…
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the EN’s should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN VIII to GRI 3(b) provides: the factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods.
Upon review of the 2 in 1 picnic table and bench, we find no predominate characteristic or single factor which would define the essential character of this composite item. The picnic table (heading 9403, HTSUS) and bench (heading 9401, HTSUS) are made from the same materials, and convert easily from a table to a bench and vice versa. Both table and bench are of equal consideration, and are classified in accordance with the principle of GRI 3(c). Based on last numerical in the tariff schedule, classification of the 2 in 1 work bench is heading 9403, HTSUS.
The applicable subheading for the 2 in 1 picnic table and bench, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” 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