The tariff classification of three folding tables from China.

N227417 August 15, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 David Bernard The Acme Group, Inc. 20326 Ruston Road Woodland Hills, CA 91364 RE: The tariff classification of three folding tables from China. Dear Mr. Bernard: In your letter dated June 28, 2012, you requested a tariff classification ruling. Illustrative literature was provided. Item # DBR 133 is described as a folding picnic table with an extension pole. The legs and frame and extension pole are made of aluminum. The tabletop is made of Medium Density Fiberboard (MDF). The legs are affixed together with a cross brace and fold as a set. The stated dimensions are 47.50-inches long by 23.75 inches wide by 27.50-inches high. Illustrative literature indicates that the table is designed to be used outdoors as a picnic table and has an extension pole to hang a lantern. Item # DBR 134 is described as a folding utility side table with mesh shelf. The legs and frame are made of aluminum. The tabletop is made of Medium Density Fiberboard (MDF) and the shelf is made from a non woven mesh. The stated dimensions are 31.50-inches long by 15.70-inches wide by 27.50-inches high. Illustrative literature indicates that the table is designed to be used outdoors as a utility side table for picnics and barbeques. Item # DBR 135 is described as a folding table with two seats. The legs and frame of the table are made of aluminum, while the tabletop is made of Medium Density Fiberboard (MDF). The seat legs (frame) are made of tubular steel with the seat made from canvas. The table is adjustable and can be lowered to 15.70-inches high to accommodate children. The legs are affixed together with a cross brace and fold as a set. The stated dimensions of the table are 35.40-inches long by 23.60-inches wide by 27.50-inches high. Illustrative literature indicates that the table is designed to be used outdoors for camping, picnics and barbeques. As indicated in your ruling request letter, the Company was unable to provide a complete breakdown of component materials by composition, weight of each material and associated cost of each material. Consequently an essential character determination under General Rules of Interpretation (GRIs), specifically GRI 3 (b), will be made based upon the illustrative literature and photos of the three folding table. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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. Even with recognizing that the tabletops provide the functionality for the tables, an examination of the photos provided with the illustrative literature indicates extensive use of metal components used within the manufacture of these tables. Further, the metal legs provide for the opening and closing of the folding tables. Accordingly, the essential character of the three tables is imparted by the metal components. The applicable subheading for DBR 133, DBR 134 and DBR 135, folding 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 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/. The merchandise in question may be subject to Antidumping Duties (AD) under the investigation of folding metal table and chairs, case number A-570-868. Although lawn furniture is excluded from the antidumping order for folding tables, no documentation (such as the rust resistance of the metal and weather resistance of the tabletops, and other supporting documents) was provided to indicate that these tables are principally used in the lawn or garden. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). Further you can view a list of current AD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty/CVD investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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