CLA-2-94:OT:RR:NC:N4:433
Chad C. Schulz Controller
Menard, Inc.
5101 Menard Drive Eau Claire, WI 54703
RE: The tariff classification of a three-piece Bistro Set from China.
Dear Mr. Schulz:
In your letter dated February 18, 2011, you requested a tariff classification ruling. No samples were provided.
The three-piece Bistro Set covered by your submission consists of two chairs and a table. The chairs are made of a powder coated steel tube frame with a PVC wicker seat and back. The chairs measure 29 inches high and have no cushions. The table is made of a powder coated steel tube frame with a glass top. The table measures 27¾ inches high, with a 23½ inch diameter tabletop. You indicate that these articles will only be sold together as a set. Further company provided information discloses that the components of the bistro set are packaged separately upon importation, and are sold together as a set once they arrive in your stores. As the components of the Bistro Set are packaged in separate boxes when they are imported, they do not meet the definition of a set for tariff purposes. The Harmonized System Explanatory Notes (ENs) to General Rule of Interpretation (GRI) 3 of the Harmonized Tariff Schedule of the United States (HTSUS), specifically at Note (X) (c) to GRI 3(b) indicates that goods put up for retail sale are packaged together. As the components of the Bistro Set do not meet these criteria, they would be classified separately (see New York Ruling Letter N085595 dated November 25, 2009).
Based on the photos you provided, the chairs consist of an exposed metal frame with a seat and seat-back composed of PVC wicker. Information found on various internet websites for Bistro Sets composed in part of PVC wicker chairs, also known as all-weather or all-season wicker, indicates that these chairs and table ensembles are predominately for outdoor use. Accordingly, the classification falls to subheading 9401.79, HTSUS – the provision in pertinent part, for other seats, with metal frames, not upholstered and for outdoor household use.
Under GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the “bistro table” is composed of different components (steel frame and glass tabletop) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
Explanatory Note (VIII) to GRI 3(b) states 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. In the case of the bistro table, it is the metal frame that provides the structural support to the article, and supports the glass tabletop that will lie above it. The metal is also a prominent design feature of the table, as the metal surrounds the glass tabletop, framing it in a ring of powder coated steel. Accordingly, it is the metal that imparts the essential character to the table, resulting in classification falling to subheading 9403.20, HTSUS – the provision in pertinent part, for other metal furniture, household.
The applicable subheading for the Bistro Set chairs will be 9401.79.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: Other: Household.” The rate of duty will be free.
The applicable subheading for the Bistro Set table will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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