The tariff classification of a wheeled table cart from China.

N246457 October 29, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Maya Kessler Customs Compliance Specialist Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a wheeled table cart from China. Dear Ms. Kessler: In your letter dated September 19, 2013, you requested a tariff classification ruling. Descriptive and illustrative literature was provided. Costco item 787134 is described as the Bamboo Top Chef’s Table. The item is a wheeled table cart with a bamboo top and metal frame. Below the bamboo tabletop is one wire basket and two shelves. Two of the four wheels have locking mechanisms. The item measures 30-inches wide by 20-inches deep and 35.5-inches high. Examination of the material breakdown sheet and its major components furnished by Costco indicates that both the bamboo tabletop and metal frame with basket and shelves are appreciable in weight, while the cost of the tabletop exceeds by over 100% the cost of the metal frame with basket and shelves. This item is primarily designed and sold for household use. Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the Bamboo Top Chef’s Table is composed of different components (predominately wood and metal), and is considered a composite good. 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. It is recognized that the Explanatory Notes (ENs) constitute the official interpretation of the Harmonized Tariff Schedule at the international level. The ENs to the HTSUS, Rule 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.” You indicate that the metal component gives the Bamboo Top Chef’s Table its essential character as it is the highest value. This is not supported by the material breakdown table furnished by Costco, as the frame including basket and shelves is less than half the cost of the bamboo tabletop. The material breakdown table indicates non-critical components of metal construction (leveling feet, screws, and washers) and plastic components (slip sleeves) added to the cost of the metal frame with basket and shelves (critical components providing support and stability for the tabletop) resulting in incorrect calculation of the highest value component being that of metal. Consequently, we will use all evidence as presented by Costco in order to formulate an essential character determination, insofar as this criterion is applicable. In regards to the Bamboo Top Chef’s 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. In this instance, the tabletop weighs and costs more than the metal frame with basket and shelves, and moreover, the name of the item, Top Chef’s Table, is indicative of its use which is to be a food preparation table. Accordingly, we are of the position that the bamboo tabletop imparts the essential character to the good. See United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006 – in which essential character determinations must be reviewed as a whole. The applicable subheading for the Bamboo Top Chef’s Table will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division