CLA-2-94:OT:RR:NC:N4:433
Soolin Shu
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of tables from China.
Dear Ms. Shu:
In your letter dated October 11, 2017, you requested a tariff classification ruling. Illustrative literature and a description were provided. The three tables of the merchandise concerned are identified by you as “Skeleton” furniture.
Item number 8347-18302 is an oval table that has a skeleton base consisting of a skull, onto which the glass oval tabletop rests. The tabletop has a black-colored metal bezel surrounding the glass. The table has a height of 18 inches and the tabletop is 18 inches side-to-side. The item is depicted in blue LED illumination. Company provided information indicates that the table is composed of 50% plastic, 20% metal, 20% glass and 10% electronics. This item is marketed and sold for the Halloween holiday.
Item number 8347-20303 is an oval table that consists of an upper skeleton torso with skeleton skull attached to an uneven oval base; the glass oval tabletop rests on top of the skeleton skull. The tabletop has a black-colored metal bezel surrounding the glass. The table has a height of 20 inches and the tabletop is 18 inches side-to-side. The item is depicted in red LED illumination. Company provided information indicates that the table is composed of 50% plastic, 20% metal, 20% glass and 10% electronics. This item is marketed and sold for the Halloween holiday.
Item number 8347-20304 is a square table that consist of two upper skeleton torsos with two skeleton skulls attached to an uneven oval base; the glass square tabletop rests on top of the double skeleton skulls. The tabletop has a black-colored metal bezel surrounding the glass. The table has a height of 20 inches and the tabletop is 18 inches side-to-side. The item is depicted in purple LED illumination. Company provided information indicates that the table is composed of 50% plastic, 20% metal, 20% glass and 10% electronics. This item is marketed and sold for the Halloween holiday.
You indicate in your ruling request that these are decorative pieces, which are marketed and sold for the Halloween holiday. Although the skeleton tables have decorative aspects, their primary purpose is for placement of various kinds of objects, and as such, the tables are utilitarian in nature and are excluded from being classified as festive articles of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). See New York rulings: N025050 dated March 26, 2008 and N087135 dated December 18, 2009.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
At the subheading level, the “skeleton tables” are composed of different components (i.e., plastic, metal, glass and electronics), and therefore are considered composite goods for tariff purposes. GRI 6 in conjunction with GRI 3 (b) is applicable to the analysis of the “skeleton tables, because no one [sub]heading in heading 9403, HTSUS, describes the composite nature of the goods. The ENs to the HTSUS, Rule 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 the material or component that imparts the essential character to the composite good.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
We recognize that the tabletops provide for the functionality of the furniture piece, in that it provides the working surface for food and drink, and other objects to be placed upon its surface. Nevertheless, it is the plastic skeleton skull, or plastic upper skeleton torsos with skeleton skull or skulls, which makes up 50% of the composition of the tables as compared to the metal bezels and glass tabletops which together make up only 40% of the composition of the tables. Mindful of the reported percentages, the depicted plastic skeleton skull, or plastic upper skeleton torsos with skeleton skull or skulls, of the tables, provide the recognition of the decorative Halloween motifs to these articles of furniture. As such, it is our opinion that the plastic skeleton skull, or plastic upper skeleton torsos with skeleton skull or skulls, impart the essential character to the tables.
The applicable subheading for item number 8347-18302, item number 8347-20303 and item 8347-20304, 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 plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for item number 8347-18302, item number 8347-20303 and item 8347-20304, 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division