The tariff classification of an outdoor kitchen and workstation from China.

N235675 December 5, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Judd L. Kessler Porter Wright Morris & Arthur, LLP 1919 Pennsylvania Avenue, NW, Suite 500 Washington, DC 20006-3434 RE: The tariff classification of an outdoor kitchen and workstation from China. Dear Mr. Kessler: In your letter dated November 7, 2012, on behalf of GrubHubUSA, you requested a tariff classification ruling. Descriptive literature and illustrative photos were provided. See photos of the item below, with and without optional accessories.

The item is described as the Grub Hub® Outdoor Workstation and Camp Kitchen. The item is made of custom aluminum extrusions with oversize tubular joints, is supported by aluminum arms and adjustable hinges, has lightweight plastic tops that go over the aluminum arms, and at the center is an aluminum work surface that supports most two-burner camp stoves. The plastic table tops are heat resistant, easy to clean, impervious to water and oil, and are virtually unbreakable. Some of the features of the outdoor workspace are: rugged workstation that is easily transported from garage vehicle to camp site; sets up in seconds; camp kitchen organizer and storage for typical family of four; back table for dining and front tables for cooking; telescoping tower supports lantern and gravity fed water; and tower organizer that keeps condiments, can opener, matches, cooking oil and other necessities at hand. No optional accessories are stated to be imported with the item. The “Outdoor Workstation and Camp Kitchen” is composed of different components, and is considered a composite good. The Explanatory Notes 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. Information provided indicates that the aluminum frame with tower accounts for a larger percentage of the item’s weight, volume and cost. The center aluminum working space further adds to the weight, volume and cost of the metal components. Moreover, the center aluminum workspace allows for a specific functionality of the kitchen to be performed that of cooking over a two burner stove. For the reasons above, we disagree that the essential character of the item is imparted by the plastic table tops, and accordingly, find that the metal components impart the essential character to the Grub Hub® Outdoor Workstation and Camp Kitchen. The applicable subheading for the Grub Hub® Outdoor Workstation and Camp Kitchen, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: 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/. 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