CLA-2-94:OT:RR:NC:N4:433
Jeanette Arciero
OHL
1 CVS Drive, Mail Code 1049
Woonsocket, RH 02895
RE: The tariff classification of an outdoor bar set from China.
Dear Ms. Arciero:
In your letter dated December 5, 2013, on behalf of CVS Pharmacy, you requested a tariff classification ruling.
Item # 953487 is described as a three piece outdoor bar set. The item includes two chairs and a table. The chairs have metal frames completely covered over in plastic resin, and the table has a metal frame covered over in plastic resin on top of which a rectangular sheet of glass covers its entire surface. The plastic resin material is designed to resemble wicker. The table measures 45.27-inches wide by 26.38-inches deep by 38.2 inches high. Each chair measures 19.69- inches wide by 19.69-inches deep by 38.98-inches high (floor or ground to the top of backrest). No breakdown was provided by weight, surface area and cost for the materials.
Based on the specifications you provided for the table, we note that the height of the table, 38.2-inches, corresponds to standards established for counter heights over that of bar heights. Further, without a material breakdown to the contrary, we will assume that the plastic resin resembling wicker has appreciable value compared to the metal frameworks. Weight-wise, usually the metal frameworks and glass sheet, taken individually, are heavier than the overall resin strips.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), 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. Because the chairs and table are classified in two different headings of the HTSUS (chairs 9401 and table 9403), are used together to facilitate the joining of two individuals for purposes of eating and drinking and socializing, and are packaged together for retails sales, we find that the outdoor bar set falls within the term goods put up in sets for retail sales.
Under the GRIs to the HTSUS, specifically at GRI 3 (b), the chairs and table (Bistro Set) are composed of different components (simulated wood made from plastic and metal) and are therefore considered composite goods. Composite goods and sets 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 or set.
Further provided, the ENs to 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.” In this instance, we are of the opinion that the table used as a bar is the defining piece of the set, and as such the simulated wicker made of plastic resin that surrounds the table on at least three sides imparts the essential character to the item called an outdoor bar set. It is the simulated wicker of the bar that has the greatest consolidated visual surface area, while the two chairs are completely adorned over in simulated wicker. Overall the set has the appearance of simulated wicker with the bar having a glass tabletop.
The applicable subheading for the outdoor bar set, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for the outdoor bar set, if not made of reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division