CLA-2-94:OT:RR:NC:N4:433
Jake Li
OEC Group
133-33 Brookville Blvd
Rosedale, New York 11422
RE: The tariff classification of seats and a table from China.
Dear Mr. Li:
In your letter dated July 9, 2020, you requested a binding tariff classification ruling on behalf of Linon Home Décor Products Inc. In lieu of samples, illustrative literature and a product description were provided.
Item 1, the “Ardmore Nook,” is comprised of a wooden dining table, a side bench, a short bench, a long bench, and a corner bench wedge. The images depict the dining table and the seats inside the living space of a dwelling. The bench seats are constructed of wood and are unupholstered. The table and seats have a white and natural wood finish. The overall product dimensions approximate 33.5” in height, 65” in width, and 48” in depth. The table and seats will be imported unassembled and packaged in two boxes, boxes “A” and “B” will be sold together as one unit.
You request classification of the subject merchandise in subheading 9401.69.8011, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
The “Ardmore Nook” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [Seats/9401, Table/9403]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating and dining]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the subject merchandise will be considered a set for customs purposes.
Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character, however the seats and the table equally merit consideration. Collectively, no essential character can be determined because no one single component is more important than the next. The subject merchandise will be classified according to the component occurring last in numerical order within the appropriate chapter heading. In this case, the table component comes last.
The applicable subheading for the subject merchandise will be 9403.60.8040, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Dining tables.” The rate of duty will be free.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading be 9403.60.8040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading be 9403.60.8040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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