The tariff classification of a television console with tower(s) from China.

N220861 July 11, 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 a television console with tower(s) from China. Dear Ms. Sevilla: In your letter dated June 6, 2012, you requested a tariff classification ruling. Illustrative photos were provided. Item number RTGAVC54BRC is a 54 inch television console. The console has a metal frame, with two arched wood front accents supported by the metal frame and two glass shelves each supported by metal frames, while the top shelf of glass is supported on raised metal columns. The schematic diagram confirms a bottom and middle shelf of glass surrounded by metal frames, and a top shelf of glass raised on columns of metal. The accompanying photo is shown with a vertical metal column onto which a flat screen television/monitor is mounted. Further, the photo of the top shelf is not the same top shelf as illustrated on the schematic diagram, in that, the photo depicts a top shelf of glass surrounded by a metal frame, rather than a raised top shelf of glass. Information provided indicates that the metal costs more than the glass or wood, while the glass weighs significantly more than the metal, and slightly more than the wood. The console measures 54 inches long by 21.125 inches wide by 22 inches high. This merchandise belongs to the furniture family called the WHAF Home Entertainment. No documentation was provided to determine whether or not the vertical metal column for a flat screen television/monitor is imported with the console. Further, the schematic diagrams of the console and tower coordinate together. As such, we will provide classification advice based upon the schematic diagrams of the console and tower in relation to the photos presented, without the vertical metal column of the console. Item number RTGAVCTD34BRC is a 34 inch tower with drawer. The tower has a metal frame, with two arched wood front accents supported by the metal frame and three upper (two side and one front) wood panels supported by the metal frame and a middle shelf supported by the metal frame, while the top shelf of glass is supported on raised metal columns above the three upper wood panels; the lower shelf is formed by the top of the wood drawer. The schematic diagram confirms a bottom shelf of wood, the middle shelf of glass surrounded by a metal frame, and a top shelf of glass raised on columns of metal. Further, the photo of the top shelf is not the same top shelf as illustrated on the schematic diagram, in that, the photo depicts a top shelf of glass surrounded by a metal frame, rather than a raised top shelf of glass – as stated above, we will provide classification advice based upon the schematic diagrams in relation to the photos presented. Information provided indicates that the wood costs significantly more than the metal or the glass, while the glass weighs significantly more than the metal or the wood. The tower measures 34 inches long by 21.125 inches wide by 36 inches high. This merchandise belongs to the furniture family called the WHAF Home Entertainment. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the console and tower are composed of different components (metal, glass and wood), 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 54 inch television console, we are of the opinion that it is akin to a free-standing, modern console-table, with multiple shelves onto which items are placed, or a stand, which is defined in part, as a small table for holding various articles. 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 not of the opinion that the metal imparts the essential character to the console, for the metal is light-weight in comparison to the glass and wood, and the metal is covered by the two wood front accents making only the front edges of metal along the two shelves visible. Consequently, it is our position that the glass shelves impart the essential character to the console, in that, the weight of the shelves is significantly more than the metal; the total surface area of the glass is greater than the metal or wood, individually or even taken together; and the glass allows one to fulfill the functionality of the good which is to place items upon its surfaces, including a flat screen television/monitor upon the top shelf, without the use of the vertical metal column. Accordingly, the console is classified in subheading 9403.89 – furniture of other materials. In regards to the 34 inch tower with drawer, we are not of the opinion that the metal imparts the essential character to the tower for the metal is light-weight in comparison to the glass; the metal frame is covered on its two arched wood front accents and three upper wood panels; and the metal frame’s function is limited to holding up the glass shelves without adding additional functionality to the surfaces used to place items upon. Observations of the photos indicate a good amount of the visual surface area of the tower is covered in wood, justifying the significant increase in the cost of the wood components over that of the glass or metal components. We further note that the weight and bulk of the glass shelves is considerable for placing heavy object upon its surfaces, including use of the tower for placement of a small flat screen television/monitor upon its top shelf, without the use of the console. It is our opinion that no single material or component, or its aggregate, imparts the essential character to the tower. Consequently, under GRI 3 (c), in conjunction with GRI 6, the subheading that occurs last in numerical order among those which equally merit consideration is 9403.89 – furniture of other material. The applicable subheading for the RTGAVC54BRC (54 inch television console) and the RTGAVCTD34BRC (34 inch tower with drawer), 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