CLA-2-94:OT:RR:NC:N4:433
Samantha J. Gaglio
Lifetime Products
Freeport Center Building, D-12
Clearfield, UT 84016
RE: The tariff classification of tables and a chair from China.
Dear Ms. Gaglio:
In your letter dated December 19, 2018, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
Lifetime Products item 1, the “Children’s Picnic Table,” is a rectangle, high-density polyethylene (HDPE) tabletop with two rectangle HDPE benches that seats four (4), all affixed to a tubular power-coated steel frame. The table dimensions are approximately 32.5” in length and 19” in width. The table is adjustable and can be lowered for storage.
Lifetime Products item 2, the “Children’s Square Folding Table,” is a square, HDPE tabletop attached to four (4) tubular power-coated steel folding “J-Channel” legs. The table dimensions are approximately 24” in length, 24” in width, and 21” in height.
Lifetime Products item 3, the “Contemporary Children’s Stacking Chair,” is a HDPE armless, unupholstered seat and backrest attached to a powder-coated steel frame. The chair dimensions are approximately 15” in length, 14” in width, and 24” in height.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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. The “Children’s Picnic Table” and the “Children’s Square Folding Table” are made of HDPE and metal and are considered composite goods.
The structure and frame of the “Children’s Picnic Table” is provided by the tubular powder-coated steel. A flat rectangular leveled work surface and a place for sitting is provided for by the HDPE tabletop and HDPE benches. The tabletop surface allow for eating, drinking, and other children activities that may require a flat leveled work surface. This office finds that the essential character of the “Children’s Picnic Table” is imparted by the HDPE tabletop.
The structure and frame of the “Children’s Square Folding Table” is provided by the tubular powder-coated steel. A flat square leveled work surface is provided by the HDPE tabletop.
The tabletop surface allow for the placement of objects and provide a flat leveled work surface. This office finds that the essential character of the “Children’s Square Folding Table” is imparted by the HDPE tabletop.
The applicable subheading for the “Children’s Picnic Table” and the “Children’s Square Folding Table” made of reinforced or laminated plastics will be 9403.70.4031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
The applicable subheading for the “Children’s Picnic Table” and the “Children’s Square Folding Table” not made of reinforced or laminated plastics will be 9403.70.8031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” The rate of duty will be free.
By application of GRI 1, the applicable subheading for the “Contemporary Children’s Stacking Chair,” will be 9401.79.0046, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other: Household.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9401.79.0046, 9403.70.4031, and 9403.70.8031, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9401.79.0046, 9403.70.4031, and 9403.70.8031, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division