CLA-2-94:OT:RR:NC:N4:463
Nicole Vallee
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of an outdoor fire pit table with seating from China
Dear Ms. Vallee:
This is in reply to your letter dated April 5, 2022, requesting a tariff classification ruling for a fire pit table set. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the article is described as a fire pit table and three-piece woven sectional set with cushions (item #1902504). The fire pit table is made of an aluminum frame and sides and an aluminum tabletop. At its center is a propane-fueled burner insert with fire glass. When the burner is not in use, an aluminum cover rising slightly above the tabletop is seated on the burner. The fire pit table is square and measures 43.8" x 43.8" x 24.8", and the fire pit burner insert measures 19" x 19". The tabletop extends 12.4" on all sides of the burner insert.
The three-piece sectional seating unit consists of a one-piece left-hand chaise lounge and a one-piece right-hand chaise lounge flanking a one-piece central loveseat. They are each made of wicker-covered aluminum frames and have removable backrest cushions, seat cushions, and pillows. The sectional measures 127" (W) x 69" (L) x 23" (H). The cushions and pillows are of fabric covered polyester and PU foam.
Per the submitted cost data, the three-piece sectional accounts for 68% of the value, and the fire pit table accounts for 32% of the value. All four pieces of furniture are made in China. They will be imported together and sold as a set. See image below:
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. If the goods cannot be classified solely based on 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.
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, 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…. 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 and sectional are at least two different articles classified in two different headings of the HTSUS (table: 9403 and sectional: 9401), are used together to provide for 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 of the set is imparted by the fire pit table, which provides the set with its primary aesthetic appeal. Furthermore, the essential character of the fire pit table, and thus the fire pit table set, is imparted by the aluminum tabletop. Therefore, the applicable subheading for the subject fire pit table set (item #1902504) will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free. (See N301062, N301125, N301300, N321550, and N322573.)
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% ad valorem rate of duty. At the time of importation, the importer 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, 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division