CLA-2-94:OT:RR:NC:N4:433
Leslie Cholula
Customs and Trade Analyst
QVC, Inc.
1200 Wilson Drive, MC 232
West Chester, PA 19382-4262
RE: The tariff classification of the Table-Mate II from China.
Dear Ms. Cholula:
In your letter dated May 4, 2011, you requested a tariff classification ruling. As requested, your sample will be returned to you.
QVC item number V31114, Table-Mate II, is a portable multi-purpose adjustable folding table. The table consists of a tabletop made from polypropylene and folding legs of tubular stainless steel. The tabletop measures 15” by 20” and is reinforced with ribbing on its underside. The height is adjustable based on the positioning of the legs. The height can be altered from 21” to 28” in 1.5” increments. The metal weighs 1.80kgs and is 64% of the table’s weight, while the polypropylene top weighs 1.00kgs and is 36% of the table’s weight. Further stated, the plastic tabletop represents 75 percent of the total cost of the item, with the remaining 25 percent of the cost attributed to the metal. There is also a bar that attaches from the upper portion of the legs of the table to one of a possible three positions on the underside of the table; this allows the table to be level or angled depending upon use, for example, eating, studying, reading, writing, music composing, drawing, board games, models, puzzles, arts and craft, and more. No tools are required to assemble this table and the item will be imported in unassembled condition.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRI may then be applied.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the Table-Mate II has the essential character of the complete table, and is thereby classifiable within heading 9403, HTSUS.
In using GRI 6 to compare subheadings at the same levels, we find that no essential character determination can be made of this item. The metal legs with metal positioning bar are necessary to support and adjust the tabletop, both in height and in angle, while the reinforced plastic tabletop is used to host various types of activities upon its surface. Both the legs and tabletop are needed for the functioning and varied uses of this table. When goods cannot be classified by their essential character, they shall be classified under the heading (subheading) which occurs last in numerical order, among those headings (subheadings) which equally merit consideration. As only one heading is involved, one must look at the competing subheadings. The subheading for metal furniture is 9403.20, HTSUS and the subheading for plastic furniture is 9403.70, HTSUS. Consequently, the classification for the Table-Mate II falls to subheading 9403.70, HTSUS.
The applicable subheading for the Table-Mate II, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” 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/.
The merchandise in question [folding metal table with plastic top] may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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