The tariff classification of an end table from Taiwan.

N246841 November 8, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 Kevin W. Stewart Director of Compliance DJS International Services, Inc. 4215 Gateway Drive, Suite 100 Colleyville, TX 76034 RE: The tariff classification of an end table from Taiwan. Dear Mr. Stewart: In your letter received by the National Commodity Specialist Division on October 17, 2013, on behalf of Steve Silver Co., you requested a tariff classification ruling. Illustrative literature and a material breakdown table were provided. Item number LU250CE is described as the Lucia Chairside End Table. The item has a support structure composed of electroplated iron, of which a Medium-density fibreboard (MDF) tabletop rests upon. The material breakdown table indicates that there is a negligible difference between the weight of the metal and the weight of the MDF, and that, the cost of the metal is greater than the cost of the MDF. This table measures 18-inches long by 10-inches wide by 25-inches high.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the Lucia Chairside End Table is composed of different components (electroplated iron and engineered wood-MDF) 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. 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 that material or component which imparts the essential character to the composite good. In regards to the Lucia Chairside 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. Normally, the tabletop is a critical factor in determining the essential character of a table as it provides for the functionality of such an item. However, as the MDF tabletop is relatively inexpensive as compared to the metal structure, made from engineered wood over that of solid wood, has a small surface area only 10-inches wide, we are of the opinion that the electroplated iron imparts the essential character to the table, in that, the plated metal cost more than the MDF and provides a decorative finish to the table. Further, the electroplating of the metal protects the structure of the table from corrosion. This item has the overall physical appearance of a modern, metal end table, having an engineered wood tabletop, capable of sliding under a couch or chair front for purposes of placing food and beverage, and other articles upon. See New York ruling N228719 dated August 27, 2012. The applicable subheading for the Lucia Chairside End Table will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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