CLA-2-94:OT:RR:NC:N4:463
Sara Rone
601 Heritage Drive, Suite 142
Jupiter, FL 33458
RE: The tariff classification of a coffee table and an end table from China
Dear Ms. Rone:
This letter is being issued in reply to your letter dated March 3, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature, pictures, and a product description were provided.
Item no. 718-30 is a rectangular coffee table made of bamboo, glass, and stainless steel. The table measures 48" (L) x 24" (W) x 18" (H) and has four square metal legs, a low rectangular glass shelf, and a tabletop composed of a 3.5" bamboo border with an inset glass piece that measures 41" (L) x 17" (W). The coffee table is made in China.
Item no. 718-10 is a square end table made of bamboo, glass, and stainless steel. The table measures 24" (L) x 24" (W) x 24" (H) and has four square metal legs, a low square glass shelf, and a 3.5" bamboo border with an inset glass piece that measures 17" (L) x 17" (W). The end table is made in China. See images below:
Item no. 718-30, coffee table Item no. 718-10, end table
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 tables meet this definition of furniture and therefore will be classified in heading 9403.
The Explanatory Notes (ENs) to the HTSUS, 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." 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those that equally merit consideration.
Barring significant evidence to the contrary, CBP has frequently determined that the material that comprises a tabletop imparts the essential character to a table. (See NYRLs N330554, N330532, N325261, N324295, N322573, and N321550.) The classification of these two tables is governed by this concept.
Both tables have tabletops that are composed of different materials (glass and bamboo) and thus are composite articles. The glass tabletop inset and the bamboo tabletop border are of similar surface area, value and weight, such that neither material imparts the essential character. Based on the foregoing, this office finds that no essential character can be determined under GRI 3(b), so the subject articles will be classified in accordance with GRI 3(c), last in tariff.
The applicable classification for the coffee table, item number 718-30, and the end table, item number 718-10, 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 general rate of duty will be free.
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.
You inquired whether the tariff exclusion at subheading 9903.88.67, HTSUS, applies to these articles. The 9903.88.67 exclusion applies to certain household furniture of high-pressure laminated bamboo classified in 9403.20.0050 and 9403.82.0015. As these tables are classified in subheading 9403.89.6015, HTSUS, this requirement is not met.
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 internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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