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 with seating from China
Dear Ms. Kessler:
This is in reply to your letter dated November 1, 2021, requesting a tariff classification ruling for an outdoor fire pit table with seating. In lieu of samples, illustrative literature including pictures, product descriptions, weights and values were provided.
Per the provided literature, the subject article is an outdoor fire pit table and seating set (“Lago Brisa 5 pc Fire Deep Seating Set,” item #1476102) consisting of a fire pit table, two chairs and two loveseats. The rectangular table has an aluminum tabletop with a propane-fueled stainless-steel burner, and a flush-fit aluminum burner cover. It measures 49.8" (W) x 32.5" (D) x 24.8" (H) and includes a rectangular pedestal made of a PVC wicker-covered aluminum frame. The rectangular burner with fire glass sits in the middle of the aluminum tabletop. The tabletop extends 9.78" on either side of the burner pan widthwise and 9.17" on either side of the burner pan depthwise.
The two chairs and two loveseats are made of a PVC wicker-covered aluminum frame and have removable backrest and seat cushions. The two chairs measure 27.8" (W) x 35.4" (D) x 36.4" (H), and the two loveseats measure 58" (W) x 35.4" (D) x 36.4" (H). The backrest and seat cushions are made of acrylic fabric, polyester batting and PU foam.
Per the submitted cost data, the two chairs account for approximately 30% of the value, the two loveseats account for approximately 50% of the value, and the fire pit table accounts for approximately 20% of the value. All five pieces of furniture are made in China. They will be imported together and sold as a set.
You suggest that the fire pit table set be classified in subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free. We agree.
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. For the purposes of this Chapter, the ENs to Chapter 94 of the HTSUS state, in relevant part, 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.
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 loveseats are at least two different articles classified in two different headings of the HTSUS (table: 9403 and chairs/loveseats: 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 complete set shall be classified as if it consisted of the material or component which imparts its essential character.
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.)
Furthermore, this office finds that the essential character of the fire pit table, and thus the firepit table set, is imparted by the aluminum tabletop. Therefore, the applicable subheading for the Lago Brisa 5 pc Fire Deep Seating Set,” item #1476102, will be 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” 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 9403.20.0050, 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 9403.20.0050, 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