The tariff classification of counter dining table and chairs from China.

N056145 April 16, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Catrina H. Lawless Customs Analyst Hooker Furniture PO Box 4708 Martinsville, VA 24112 RE: The tariff classification of counter dining table and chairs from China. Dear Ms. Lawless: In your letter dated March 27, 2009, you requested a tariff classification ruling. The item is described as a counter dining table with four counter chairs that is packaged together in one carton. The table is composed of a metal base with a wood top, while each chair is composed of a metal base with a wood seat and back. No dimensions were given for the table or chairs. Your question reads should there be one classification for the counter dining table and its chairs, or should these items be classified separately. You suggest that when the items are not packaged together the dining table would be classified in Harmonized Tariff Schedule of the United States (HTSUS) subheading 9403.20.0015 and the counter chairs in subheading 9401.79.0045. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN (X) of GRI 3(b) provides three factors to be considered when determining whether goods have been put up in sets for retail sale. The factors are: The goods consist of at least two different articles that are, prima facie, classifiable in different headings; The goods consist of articles put up together to “meet a particular need or carry out a specific purpose;” and The goods are “put up in a manner suitable for sale directly to users without repacking. The counter table and its four chairs are a set, in that the table and chairs are classified in two different headings of the HTSUS: 9403 for the table and 9401 for the chairs; the items are put up together to carry out a specific activity (i.e., for the placement and eating of food); and the articles are put up in a manner suitable for sale directly to users without repackaging, thereby meeting the criteria for set. It is further stipulated under GRI 3(b) that composite goods and sets are to be classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. It is our position, like in Headquarters Ruling Letter HQ 952032 dated July 6, 1992, that the essential character for the composite table and chairs is imparted by the metal, which provides for the structural support of the furniture and is visually the most prominent feature, while the wood surfaces are decorative in nature. As a set, the essential character is imparted by the counter dining table classified in HTSUS heading 9403. The applicable subheading for the counter dining table and four chairs 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 H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division