CLA-2-94:OT:RR:NC:N4:433
Kathy Leach
Shipping Clerk
Plastics-R-Unique
352 Mill Street
Wadsworth, OH 44281
RE: The tariff classification of picnic tables with benches and park benches.
Dear Ms. Leach:
In your letter dated March 25, 2011, you requested a tariff classification ruling.
Illustrative photos were received of two picnic tables with attached benches and two park benches. Picnic table one has 3-benches (no seatbacks) in which to sit upon and picnic table two has 2-benches (no seatbacks) in which to sit upon. The two park benches have seat and seatback components. These two picnic tables with attached benches and two park benches are made of polyethylene, and are available in various color combinations (schemes). Also available is “custom engraving” of the tables and benches, allowing one to personalize these items for dedications, memorials, identification, advertising, or any other reasons. It is stated that these items are used at residential homes, parks, schools and outside cafés.
For tariff classification purposes, the two picnic tables with their benches form a composite good consisting of different components. The picnic tables with their benches are adapted one to the other and together form a whole unit. Such composite goods are classified according to the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Upon review of the two picnic tables with their benches, we find that the plastic table imparts the essential character to the goods. The tables not only hold the food and drink, and other items placed upon their surface, but also draw those around to sit and rest while eating and drinking amongst the others. Accordingly, the classification falls to subheading 9403.70 – the provision for furniture made of reinforced or laminated plastic. See New York Ruling N054622 dated April 15, 2009. Further, the park benches made of plastic are classifiable under 9401.80 – the provision for other seats made of reinforced or laminated plastic.
The applicable subheading for the two picnic tables with attached benches, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of Reinforced or laminated plastic; Other.” The rate of duty will be free.
The applicable subheading for the two park benches, will be 9401.80.2031, 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: Of rubber or plastic: Of reinforced or laminated plastic 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