The tariff classification of a folding camping table with seats from China.

N054622 April 15, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6020 Mr. Dennis Morse BDP International 2929 Walker NW Grand Rapids, MI 49544 RE: The tariff classification of a folding camping table with seats from China. Dear Mr. Morse: In your letter dated March 16, 2009, you requested on behalf of Meijer Distribution, a tariff classification ruling. At issue is a folding camping table with seats, item number 2570818. The table and chairs are designed as one collapsible unit with three polyester seats and a polyester table top on an aluminum frame. This item is intended to be used outdoors and to stand on the ground. For tariff classification purposes, the table and the chairs form a composite good consisting of different components. The table and the chairs are adapted one to the other and together form a whole unit. Such composite goods are classified as if they consisted of the component which gives them their essential character. Weighing various factors such as value, volume, durability and marketability, the component which imparts the essential character of this composite good is the table. The applicable subheading for the folding camping table with seats will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…Other: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division