The tariff classification of a metal and glass television stand, with HDMI cable, packaged together, from China.

N158935 April 29, 2011 CLA-2-94:OT:RR:NC:4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018; 8544.42.2000 Gary Lau Z – Line Designs 2410 San Ramon Valley Blvd., Suite 205 San Ramon, CA 94583 RE: The tariff classification of a metal and glass television stand, with HDMI cable, packaged together, from China. Dear Mr. Lau: In your letter dated April 5, 2011, you requested a tariff classification ruling. A photograph and description have been provided of a floor standing, metal television stand with glass shelves. The stand is designed to mount a flat screen television above with multiple shelves below to store audio/video components. Included within the retail packaging box of the television stand are one HDMI cable and an instructional DVD video that explains the assembly of the television stand. 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 Harmonized Tariff Schedule of the United States (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, (a) and (c) above, in that the floor standing, television stand is classified within heading 9403, HTSUS and the HDMI cable is classified within heading 8544, HTSUS, and both items are put up together for retail sales. However, the two items put up together fail to meet the second criteria (b), in that the television stand is used for the placement and display of a flat screen television, and the housing of audio and video equipment, while the HDMI cable is used to facilitate an electrical connection. These two items meet different needs and are used to carry out different activities, and therefore would not be considered a set for tariff purposes. Consequently, the television stand and HDMI cable must be classified separately. The applicable subheading for the floor standing, metal television stand with glass shelves, 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 rate of duty will be free. The applicable subheading for the HDMI cable, will be 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (included enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors….. Other electric conductors, for a voltage not exceeding 1,000 V: Other: Of a kind used for telecommunications.” 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