CLA 2-94:OT:RR:NC:N4:463
Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: Classification of an outdoor fire pit table set from China
Dear Ms. Kessler:
This is in reply to your letter dated September 14, 2021, requesting a tariff classification ruling for a fire pit table and seating set. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided literature, the subject article is a gas fire pit table set (“Brentwood Deep Seating Set with Fire,” item #1500095) consisting of a fire pit table, two chairs and a sofa. The rectangular table has a porcelain tile tabletop with a linear burner on a PVC wicker covered aluminum frame. It measures 136.7 cm (W) x 75.7 cm (D) x 63 cm (H). The distance from the tabletop edge to the burner pan widthwise is 13.66" and the distance from the tabletop edge to the burner pan depthwise is 10.67". The burner is fueled by propane and includes fire glass and a removable aluminum cover.
The two chairs and 3-seat sofa have removable cushions on a PVC wicker covered aluminum frame. The chairs measure 74 cm (W) x 88 cm (D) x 91.5 cm (H), and the sofa measures 187 cm (W) x 89 cm (D) x 91.5 cm (H). The back and seat cushions are made of a polyurethane foam core wrapped in polyester fiber batting covered in a weather-resistant acrylic woven fabric. Per the submitted cost data, the chairs and their cushions account for approximately 36% of the value, the sofa and their cushions account for approximately 34% of the value, and the fire pit table accounts for approximately 30% of the value. The fire pit table, two chairs and sofa are made in China, imported as a set and sold as a set.
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 (together known as legal notes). If 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 are then applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The subject fire pit table set meets the definition of furniture.
You suggest that the chairs and sofa be classified in subheading 9401.79.0011, 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: Outdoor: With textile covered cushions or textile seating or backing material: Household.” and that the fire pit table be classified in subheading 7615.10.9100, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.” We disagree. The fire pit table set meets the definition of furniture, and therefore is excluded from heading 7615, HTSUS, by Section XV, Note 1, which states that “[t]his section does not cover…(k) [a]rticles of chapter 94.”
The ENs to GRI 3(b) state at Note X that the term “goods put up in sets for retail sale” means goods that: (a) 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 or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking. Because the fire pit table, chairs and sofa are classified in two different headings of the HTSUS (table: 9403 and chairs/sofa: 9401); are used together to provide for outdoor seating and entertaining, and are sold together as a set at retail, this office finds that the fire pit table set meets the terms of EN X to Rule 3(b), HTSUS, “goods put up for retail sale.” Therefore, the individual pieces within the set are not classified separately. Instead, the complete set shall be classified as if it consisted of the material or component which imparts its essential character.
Furthermore, 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.” This office finds that the essential character is imparted by the fire pit table, which provides the primary esthetic appeal to the set. (See N301062, N312341, N301300 and N301125.)
The fire pit table is composed of a porcelain tile tabletop, an aluminum frame, and PVC wicker. This office finds that the essential character of the fire pit table, and thus the firepit table set, is imparted by the porcelain tile tabletop. Therefore, the applicable subheading for the Brentwood Deep Seating Set with Fire, item #1500095, will be subheading 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.89.6015, 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 9403.89.6015, 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, including information on exclusions and their effective dates, 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.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division