The tariff classification of a desk, bookcase and chair from China.

N056141 April 16, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Catrina Lawless Hooker Furniture P.O. Box 4708 Martinsville, VA 24112 RE: The tariff classification of a desk, bookcase and chair from China. Dear Ms. Lawless: In your letter dated March 27, 2009, you requested a tariff classification ruling. At issue are three pieces of metal frame furniture identified as item number 1008-11DBC. Item 1008-11DBC contains a metal frame desk, chair and bookcase. The chair measures 17 inches wide by 18 inches deep by 39 1/2 inches high. It features a wood seat and back on a metal frame. The desk is an open design measuring 50 inches wide by 26 inches deep by 30 inches high; it features a wood surface on a metal frame. The bookcase is an open design measuring 38 inches wide by 17 inches deep by 56 inches high; it features wood shelves on a metal frame. The three items will be packaged and shipped together and can be bought together under item number 1008-11DBC. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.Because the subject desk and chair are composite goods and form a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that composite goods and goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character "Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that the metal frame of the desk and chair set, and the metal frame of the bookcase, imparts the essential character of the furniture. It is the metal that provides the support for the items, while the wood is decorative in nature. The applicable subheading for the desk and chair set, and the bookcase will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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 Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division