CLA-2-94:OT:RR:NC:N4:463
Grace J. Bentz
Lifetime Products Inc.
Freeport Center Bldg. D-12
Clearfield, UT 84016
RE: The classification of a portable table, tabletop, and table legs from Vietnam
Dear Ms. Bentz:
This ruling is being issued in response to your letter dated January 23, 2025, requesting a tariff classification determination on a foldable table, tabletop, and table legs. In lieu of samples, product descriptions and pictures were provided.
Article 1, the 40" x 24" Rectangular Professional Table, has product number 81213. The rectangular table with HDPE tabletop measures 40" (W) x 24" (D) x 32" (H) and has four detachable aluminum legs with plastic leveling feet that store under the tabletop.
Article 2, the tabletop, will have part number 1239281 when imported separately. The tabletop is made of a non-reinforced, non-laminated high-density polyethylene (HDPE) top side and a nesting, non-reinforced, non-laminated high-density polyethylene (HDPE) underside. An aluminum frame, made of rectangular tubing for added rigidity, is nested underneath the lip on all four sides of the tabletop. A plastic piece at each corner of the tabletop secures the legs when assembled. When unassembled, plastic clips on the underside of the table secure the legs for storage or transportation.
Article 3, the legs, will have part number 1239244 when imported separately. The legs, which are made from type 6063 aluminum alloy tubing, have been extruded and anodized and measure 1.75" (D) x 32.86" (L). The interior and exterior surfaces are of a different form. The exterior surface has equally spaced lengthwise feature lines, while the interior surface is of a circular cross section. The legs have not been drilled, punched, bent, or undergone other operations beyond cutting to length, and they will be imported without plastic leveling feet.
You requested classifications of the complete table, article 1, as well as the tabletop, article 2, and the legs, article 3, each separately.
The complete table, as well as the tabletop and legs, are made in Vietnam. See images below:
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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.
You suggest that the complete table, article 1, be classified in subheading 9403.70.8015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” We agree. You suggested that the tabletop be classified in subheading 9403.99.4080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other: Other.” We agree. You did not suggest a classification of the legs, article 3.
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. The subject table meets the definition of furniture.
Since the subject article is composed of different materials (metal, plastic, 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.
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.) This table is no exception. The plastic tabletop provides this table with its functionality. Accordingly, the applicable classification for the 40" x 24" Rectangular Professional Table, product number 81213, will be subheading 9403.70.8015, HTSUS, which provides for “"Other furniture and parts thereof: Furniture of plastics: Other: Other household.” The general rate of duty will be free.
Additionally, the ENs to Chapter 94 of the HTSUS, “Parts,” state that “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
This tabletop meets the Chapter 94 definition of a furniture part. The applicable classification for the tabletop, part number 1239281, will be subheading 9403.99.4080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other: Other.”
The applicable subheading for the table legs will be 7604.21.0010, HTSUS, which provides for aluminum bars, rods and profiles: of aluminum alloys, hollow profiles, heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter. The rate of duty will be 1.5 percent ad valorem.
Please be advised that the table legs may be subject to AD/CVD. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7604.21.0010, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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