CLA-2-94:OT:RR:NC:N4:433
Kevin W. Stewart
Director of Compliance
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of cocktail tables and end tables and sofa tables from China.
Dear Mr. Stewart:
In your letter dated July 30, 2012, on behalf of Steve Silver Company, you requested a tariff classification ruling. Illustrative literature with descriptions was provided.
Item number 2064-50 is described as the Chadwick Cocktail Table. The dimensions of the cocktail table are 48-inches long by 28-inches wide by 19-inches high. The composition breakdown of the materials by percentage is as follows: the Medium Density Fiberboard (MDF – considered wood) comprises a majority of the cocktail table followed by the metal components and then by the slate components. The MDF cost more and weighs more by percentage than the metal components and the slate components.
Item number 2064-62 is described as the Chadwick End Table. The dimensions of the end table are 24-inches long by 24-inches wide by 24-inches high. The composition breakdown of the materials by percentage is as follows: the MDF comprises a majority of the end table followed by the metal components and then by the slate components. The MDF cost more and weighs more by percentage than the metal components and the slate components.
Item number 2064-70 is described as the Chadwick Sofa Table. The dimensions of the sofa table are 48-inches long by 20-inches wide by 30-inches high. The composition breakdown of the materials by percentage is as follows: the MDF comprises a majority of the sofa table followed by the metal components and then by the slate components. The MDF cost more and weighs more by percentage than the metal components and the slate components.
Item number 2065-50 is described as the Coronado Cocktail Table. The dimensions of the cocktail table are 48-inches long by 28-inches wide by 19-inches high. The composition breakdown of the materials by percentage is as follows: the MDF with ash veneer comprises a majority of the cocktail table followed by the metal components and then by the clear glass component. The MDF cost more and weighs more by percentage than the metal components and the clear glass component.
Item number 2065-62 is described as the Coronado End Table. The dimensions of the end table are 25-inches long by 25-inches wide by 24-inches high. The composition breakdown of the materials by percentage is as follows: the MDF with ash veneer comprises a majority of the end table followed by the metal components and then by the clear glass component. The MDF cost more and weighs more by percentage than the metal components and the clear glass component.
Item number 2065-70 is described as the Coronado Sofa Table. The dimensions of the sofa table are 48-inches long by 20-inches wide by 30-inches high. The composition breakdown of the materials by percentage is as follows: the MDF with ash veneer comprises a majority of the sofa table followed by the metal components and then by the clear glass component. The MDF cost more and weighs more by percentage than the metal components and the clear glass component.
Photos as presented by the Company:
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the cocktail, end table and sofa table are composed of different components (grouping-1: MDF, metal and slate; and grouping-2: MDF, metal and glass), and are therefore considered composite goods. 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 goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under GRI 3 (c), the heading which occurs last in numerical order among those which equally merit consideration.
The Explanatory Notes (ENs) to the HTSUS, at 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 that material or component which imparts the essential character to the composite good.
In regards to the cocktail table, end table and sofa table, the Online Oxford English Dictionary defines a “table” as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. Noting that cost and weight of the metal frames are less than the MDF counterparts which form the majority of the table tops and all of the bottom shelves, and that the frames’ function is to hold up the table tops and bottom shelves without adding additional functionality to working on or placing items on the surface of the tabletops, it is our position that the frames do not impart the essential character to the tables.
For the 2064-50 cocktail table, 2064-62 end table, and 2064-70 sofa table the wood imparts the essential character to these tables; the cost, weight and bulk of these tables are attributed to the wood components, and moreover, it is the deep wood tones of the table tops with slate accents that form the beauty of these furniture pieces. For the 2065-50 cocktail, 2065-62 end table and 2065-70 sofa table no essential character can be determined for these tables; the glass provides the flat surface allowing for the functionality of the table top, however, it is both, the deep wood tones of the outer perimeter coupled with the inner glass that forms the beauty and elegance of these furniture pieces.
The applicable subheading for the 2064-50 cocktail table, 2064-62 end table, and 2064-70 sofa table, will be 9403.60.8081, 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.
The applicable subheading for the 2065-50 cocktail, 2065-62 end table, and 2065-70 sofa table, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division