CLA-2-94:OT:RR:NC:N4:463
Mireya Ruano
Veyer Logistics
6600 N. Military Trail
Boca Raton, FL 33496
RE: The classification of a gaming desk
Dear Ms. Ruano:
This ruling is being issued in response to your letter dated October 28, 2024, requesting a classification and country of origin determination for a variable-height gaming desk. In lieu of samples, product descriptions, URLs, pictures, diagrams, and videos were provided.
The subject article is identified as the RS Gaming Chronos 66" W Height-Adjustable Gaming Desk with Integrated Power and Charging (Black) with SKU number 7093194. Per the provided information, the desk measures 66" wide, 30" deep, and it can be electronically adjusted from 29" high to 47" high. The desktop is made of edge-banded MDF with a carbon-fiber-finish laminate surface, and the chassis is made of powder-coated steel. Other features include:
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, cafs, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. The desk is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Since the subject article is composed of different materials (metal, MDF, etc.), it is considered a composite good for tariff purposes. The 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.
U.S. Customs and Border Protection (CBP) has generally ruled that the composition of the tabletop or desktop imparts the essential character to a table or desk. However, in NYRL N334127, novelty tables that were made to look like a motorcycle, a biplane and a vintage car with metal frames and wooden tabletops were classified as metal tables, because of their metal frames. In NYRLs N270868 and N271412, desk extenders placed atop a table or desk to convert a standard desk into a standing desk were classified as metal table parts, based on their metal frames and not their wood tabletops.
This office recognizes that the primary purpose of any desk, workstation or table is most directly fulfilled by its top surface, where activities are performed and/or objects are placed. However, with respect to this gaming desk, our careful review of the illustrative literature, including the marketing materials, and desk's functionality, look, bulk, and cost and weight data, leads us to the conclusion that this is one instance in which the desktop surface does not impart the essential character to the desk, but rather the essential character is imparted by the desk's variable-height metal chassis. This office notes that the chassis 1) provides the variable-height functionality that distinguishes this gaming desk from other gaming desks, 2) weighs 50% more than the MDF desktop, and 3) costs more than twice as much as the MDF desktop. Finally, this office notes that the laminated MDF desktop makes up only a small fraction of the gaming desk's total cost.
The applicable classification for the RS Gaming Chronos 66" W Height-Adjustable Gaming Desk with Integrated Power and Charging (Black), SKU number 7093194, 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.
In your submission, you requested a country of origin (COO) determination. However, we are unable to address this aspect of your request due to insufficient information. In order to provide a COO determination, we need to understand the condition of each intermediate material shipped from China to Vietnam and the operations performed upon them in Vietnam.
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