CLA-2-94:OT:RR:NC:N4:463
Grace Bentz
Lifetime Products, Inc.
Freeport Center Bldg. D-12
Clearfield, UT 84016
RE: The tariff classification of 22 folding tables and their cart from Taiwan
Dear Ms. Bentz:
This ruling is being issued in response to your letter dated January 10, 2024, requesting a tariff classification determination on 22 folding tables and their cart. In lieu of samples, pictures, drawings, and product descriptions were provided.
The subject article is identified as a 6' Table and Cart Set, style number 80138. It is comprised of 22 Lifetime 6' Tables, style number 22901, and one Lifetime Table Cart, style number 80339. Each table has a tubular steel frame and tubular steel legs mounted on hinges at each corner of the 100% high-density polyethylene (HDPE) tabletop. The hinges allow the legs to fold into the underside of the tabletop for storage. When the table is in use, the legs are braced open and secured with a gravity operated mechanism that prevents the table’s collapse. Each table weighs 32.2 lbs. and measures 72.1" (L) x 30.1" (W) x 28.8" (H). The tubular steel is powder coated and the legs are finished with plastic foot caps.
The cart measures 59" (L) x 27" (W) x 38" (H), is made of powder-coated heavy-duty tubular steel, has four wheels (two fixed, two swivel), and is used to transport and store the 22 folding tables. The tables and cart are made in Taiwan. 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, 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. Both the tables and the cart are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
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.
Although the articles meet GRI 3(b) set criteria (b) and (c), they do not meet criterion (a) because the tables and cart are both classified in the same heading, 9403, HTSUS. Since these articles fail to meet all three GRI 3(b) set criteria, they must be classified separately.
Barring significant evidence to the contrary with respect to the classification of tables, U.S. Customs and Border Protection (CBP) has historically found that the material comprising the tabletop imparts the essential character. (See NYRLs, N315828, and N334127.) These tables are no exception. The plastic tabletops provide these tables with their functionality, so the tables will be classified accordingly.
The applicable classification for the 22 Lifetime 6' Tables, style number 22901, will be subheading 9403.70.8031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” The general rate of duty will be free.
The applicable classification for the Lifetime Table Cart, style number 80339, will be subheading 9403.20.0086, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The general 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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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