The tariff classification of drop leaf table with walnut inlay, fold out console table, primitive fold down table, Jacobean twist console, and drop leaf table, from China.

N045798 December 9, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Susan W. Brannock Compliance Manager Hooker Furniture Corp. PO Box 4708 440 Commonwealth Blvd. Martinsville, VA 24112 RE: The tariff classification of drop leaf table with walnut inlay, fold out console table, primitive fold down table, Jacobean twist console, and drop leaf table, from China. Dear Ms. Brannock: In your letter dated December 1, 2008, you requested a tariff classification ruling. The merchandise to be imported is described below: Item 500-50-686 Drop Leaf Table with Walnut Inlay is constructed from hardwood solids with cherry, black walnut, chestnut burl, and maple veneers. The top features an inlaid veneer pattern. It has one draw for silverware in each end and turned, fluted legs and a four-way, book matched shelf. With the leaves in the down position, this table functions as a console for use in the living room or hallway. When extra dining space is needed, place the drop-leaves in the up position and it becomes a dining table that will accommodate six guests. Its dimensions are 66 W x 45½ D x 30½ H. Item 500-50-724 Fold Out Console Table is constructed from hardwood solids with maple veneers, and is hand-painted. With the leaves folded in the up position, this table functions as a console for use in the living room or hallway. When extra dining space is needed, place the drop leaves to the folded out down position and it becomes a dining table that will accommodate six guests. Its dimensions are 66 W x 48 D x 31½ H. Item 500-50-725 Primitive Fold Down Table is constructed from hardwood solids and veneer, and is hand-painted. This table can perform several functions; (1) with its leaves lowered to the down position, the table functions as a console for use in the living room or hallway, (2) when extra dining space is needed, move the drop-leaves in the up position and it becomes a dining table that will accommodate six guests, and (3) with one of the leaves in the up position, it can function as a writing desk. There is also a storage draw on each end of the table. Its dimensions are 66 W x 45½ D x 30½ H. Item 716-85-122 Jacobean Twist Console is constructed from hardwood solids and cherry veneers. With the leaves in the down position, this table functions as a console for use in the living room or hallway. Two drop-leaves can be raised to create a dining surface, or one drop-leaf can be raised to create a table/shelf used for the placement of food and beverage, household items or other novelty items. Its dimensions are 66 W x 45½ D x 31 H. Item 791-85-122 Drop Leaf Table is constructed from hardwood solids and cherry veneers. With the leaves in the down position, the table functions as a console for use in the living room or hallway. When extra dining space is needed, move the drop-leaves in the up position and it becomes a dining table for six guests. Its dimensions are 60 W x 48 D x 30 H. In HQ 088941 dated January 16, 1992, and reiterated in HQ 958886 dated April 5, 1996, Customs cited Webster’s II New Riverside University Dictionary (1984), p. 1155 in defining “subsidiary” as serving to supplement or assist … secondary in importance: subordinate. It is our belief that the secondary or third functions of these consoles, i.e. dining table, writing desk and table with shelf, is subordinate to the main function of being principally used as a console. Additional U.S. Rules of Interpretation 1(a) states a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principle use. The applicable subheading for the 500-50-686 Drop Leaf Table with Walnut Inlay, 500-50-724 Fold Out Console Table, 500-50-725 Primitive Fold Down Table, 716-85-122 Jacobean Twist Console, and 791-85-122 Drop Leaf Table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division