CLA-2-94:OT:RR:NC:N4:433
David Feldstein
President
Global Innovative Services Inc.
150-2188 No. 5 Road
Richmond, BC V6X 2T1
Canada
RE: The tariff classification of combination furniture, packaged together, from China.
Dear Mr. Feldstein:
In your letter received by this office on November 20, 2012, you requested a tariff classification ruling.
Item number 5PTPR001 is described as a mix-n-match playroom. The pieces consist of one children’s table, two children’s stools, one 2-way easel/easel, and one non-woven fabric storage bin. The table, easel and stools are made of Medium-density fiberboard (MDF) – engineered wood. These five pieces will be packaged together in one retail box. It is stated that the table is 40% of the import value, the stools are 17% of the import value, the easel/easel is 35% of the import value, and the fabric storage bin is 8% of the import value.
Item number 3PTPR001 is described as a mix-n-match playroom. The pieces consist of one children’s table, one stool, and one non-woven fabric storage bin. The table and stools are made of Medium-density fiberboard (MDF) – engineered wood. These three pieces will be packaged together in one retail box. It is stated that the table is 70% of the import value, the stool is 15% of the import value, and the fabric storage bin is 15% of the import value.
Item number KRSS001 is described as children’s rocking chair and children’s step stool. The pieces consist of one children’s rocking chair and one children’s step stool. The chair and step stool are made of Medium-density fiberboard (MDF) – engineered wood. These two pieces will be packaged together in one retail box. It is stated that the rocking chair is 60% of the import value and the step stool is 40% of the import value.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In the case of item numbers 5PTPR001and 3PTPR001 (mix-n-match playroom), we find that the packaged together pieces constitutes a set within the meaning of the tariff schedule, in that, the table and stool/s are classified in two different headings of Chapter 94; all of the pieces contribute to the activity of children’s play and learning, and the pieces are packaged in one box for retail sales. We are of the opinion that the tables impart the essential character to the sets, as it allow children to gather around for purposes of playing and learning.
In the case of item number KRSS001 (rocking chair and step stool), the combination of pieces presented in your submission meet the last criterion (c) only, in that, the two pieces are packaged in one box for retail sales. Criterion (a) is not meet at the heading level for both pieces are classified in heading 9401, nor is it meet at the subheading level as both pieces are classified in the same subheading 9401.69. Criterion (b) is not meet, as both pieces, although sharing in the functionality to sit a child, do not work together to fulfill a common need or a particular activity – these pieces are mutually independent of each other as one would not step up on a rock chair for fear of falling and one could not rock at all on a fixed step stool. Consequently, item number KRSS001 is not a set within the meaning of the tariff schedule, and therefore, both pieces must be classified separately.
The applicable subheading for item numbers 5PTPR001and 3PTPR001 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 rocking chair, will be 9401.69.6001, 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 wooden frames: Other: Other: Chairs: Other: Chairs for children including highchairs.” The rate of duty will be free.
The applicable subheading for the step stool, will be 9401.69.8005, 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 wooden frames: Other: Other: Other: Other seat for children.” 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