The tariff classification of tables, candleholders, table lamps, and a photo frame, packaged together from China.

N158917 April 26, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018; 9405.20.8010; 9405.50.4000; 3924.90.2000 Amy TutorImport ManagerFred’s Inc.4300 New Getwell Road Memphis, TN 38118 RE: The tariff classification of tables, candleholders, table lamps, and a photo frame, packaged together from China. Dear Ms. Tutor: In your letter dated April 5, 2011, you requested a tariff classification ruling. A photo of the items is depicted below.
The merchandise at issue consists of a series of items that you indicate are packaged and shipped together, and are put up for retail sales. The specific items are as follows: one iron-framed coffee table with a glass top, measuring 38 inches in length by 20 inches wide by 17 inches high; two iron-framed end tables with glass tops, measuring 20 inches in length by 19 inches wide by 20 inches high; two poly-resin electric table lamps measuring 14½ inches in height; two poly-resin candleholders, one measuring 10 inches in height and the other measuring 12 inches in height; and one poly-resin photo frame measuring 7.4 inches in length by 6 inches wide. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.  As described and portrayed above, the subject merchandise cannot be classified by reference to GRI 1 because several of the articles are classifiable in different headings of the HTSUS. The coffee and end tables are classifiable in heading 9403; the table lamps and candleholders are classifiable in heading 9405; and the photo frame is classifiable in heading 3924. Accordingly, the applicable GRI is as follows. GRI 3 (b): Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.At GRI 3 (b) (VIII), ENs to the HTSUS, it states 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. Further delineated under GRI 3 (b) (X), ENs, the term “goods put up in sets for retail sale” means goods which: (a) 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 or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.  Based on the information you provided, the combination of articles presented in your submission meet the first and last criteria for goods put up in sets for retail sale, but fails to meet the second criteria. The components that you have packaged together meet different needs, and are used to carry out different activities, and thus would not be considered a set for tariff purposes. The tables are used for placement of various household articles, the lamps are used to illuminate an area, the candleholders are used for the holding and burning of candles, and the photo frame is used to display a photograph. As a result, the articles covered by your submission do not form a set, and therefore must be classified separately. The applicable subheading for the iron-framed, coffee table and end tables, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free. The applicable subheading for the poly-resin electric table lamps, will be 9405.20.8010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: Other: Household.” The general duty rate will be 3.9 % ad valorem. The applicable subheading for the poly-resin candleholders, will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 % ad valorem. The applicable subheading for the poly-resin photo frame, will be 3924.90.2000, HTSUS, which provides for “…other household articles…of plastics: Other: Picture frames.” The general rate of duty will be 3.4 % ad valorem. 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