The tariff classification of tables from China.

N220858 July 6, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Nisha Sevilla Rooms To Go 11540 US Highway 92 East Seffner, FL 33584 RE: The tariff classification of tables from China. Dear Ms. Sevilla: In your letter dated June 6, 2012, you requested a tariff classification ruling. Illustrative photos were provided. The merchandise belongs to the furniture family called the YIDE Occasional Tables. Item number CT109-1 is a cocktail table and item number CT109-2 is an end table. The cocktail table is comprised of two SKU’s: SKU 22100919 with item CT09-1T (cocktail glass tempered 10mm; 39x39x17) and SKU 22200911 with item CT09-1B (cocktail base). The end table is comprised of two SKU’s: SKU 23000918 with item CT09-2T (end table glass tempered 10mm; 26x26x24) and SKU CT09-2B (end table base). The cocktail table has two layers of glass, while the end table has one layer of glass. For item CT109-1 and CT109-2, the weight and cost of the glass far exceeds that of the metal. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the cocktail and end table are composed of different components (glass and metal), and are considered composite goods. 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 (ENs) 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In regards to the cocktail and end table, the Online Oxford English Dictionary defines a “table” as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. We are of the opinion that the glass imparts the essential character to the tables, in that, the weight and cost of the glass far exceeds that of the metal, the glass has a substantial surface area catching one’s eye, and moreover, the glass allows one to fulfill the functionality of the good depending upon individual choice. Accordingly, the tables are classified in subheading 9403.89 – furniture of other materials. The applicable subheading for the CT109-1 (cocktail table) and the CT109-2 (end table), will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” 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, Thomas J. Russo Director National Commodity Specialist Division