The tariff classification of an end table/storage unit from China.

N143021 January 31, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Leslie Zoe Cholula Customs and Trade Analyst QVC 1200 Wilson Drive, MC 232 West Chester, PA 19382 RE: The tariff classification of an end table/storage unit from China. Dear Ms. Cholula: In your letter dated January 13, 2011, you requested a tariff classification ruling. No sample was provided. Item H191779, Bombay 23 inch side table, is described as an end table that doubles as a storage unit. The article consists of a four-legged metal frame, on top of which lies a hinged wooden cabinet. The lid of the cabinet forms the tabletop. The cabinet, which opens vertically, serves as a storage space for various articles, and when closed allows the user to use the item as an end table. The end table does not have any drawers, and there is a small shelf on the bottom of the item that can be used to house books, decorative accessories or other household goods. The wooden cabinet is ornately decorated, and loosely resembles a stack of two gilt-edged books when it is in a closed position. You indicate that the table is made of 50% Medium Density Fiberboard (MDF) and 50% metal, the total weight of the table is 8.5kg (6.0kg metal and 2.5kg wood), with a cost breakdown that is evenly divided between the metal and the MDF ($30.75 per each material). Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the “side table” is composed of different components (metal and wood) and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes to the HTSUS, at 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. Recent court decisions on essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods for determining essential character. See, Conair Corp. v. United States, 29 C.I.T. 888 (2005); Structural Industries v. United States, 360 F. Supp. 2d 1330, 1337-1338 (CIT 2005); and Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1295-1356 (CIT 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007). While the value breakdown of the side table shows that the metal and wood are equal to one another in terms of cost, and the metal comprises the bulk of the weight, it is the wooden cabinet/tabletop that allows the item to function both as an end table and storage unit. Furthermore, based on the pictures, the wooden portion of the furniture piece is elaborately decorated in such a manner as to make it the most prominent design feature of the item. Accordingly, it is the wooden cabinet/tabletop that imparts the essential character to the side table. The applicable subheading for the Bombay 23 inch side table, will be 9403.60.8081, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division