The tariff classification of a side table from China.

N266090 July 17, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Joe B. Hohenstein, AIF Joseph B. Hohenstein CHB 124 N. Sheftall Circle Savannah, GA 31410 RE: The tariff classification of a side table from China. Dear Mr. Hohenstein: In your letter dated June 23, 2015, on behalf of Huisen Furniture (Longnan) Co Ltd., you requested a tariff classification ruling. Illustrative literature and assembly instructions were provided. As illustrated in photos and identified in the assembly instructions, the merchandise concerned is the model MS55-019-040-03 Birch, MainstaysTM “Mesilla Lateral Side Table.” The side table consists of four plastic poles (legs), and a tabletop and lower shelf and drawer made of particle board and Medium-density Fibreboard (MDF). The side table has a birch finish, and measures 18.90-inches wide by 15.55-inches deep by 20.08-inches high. Company provided information indicates that the side table is 62% particle board, 33% plastic and 5% MDF. This item is packaged in knock-down condition. The side table consists of different components (engineered wood, plastic, etc.) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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. Upon examination of the illustrative literature and company provide information, we are of the opinion that the wood components impart the essential character to the side table, in that the tabletop, shelf and drawer provide for the bulk and volume of the good, as represented by the dominate percentage for the good itself. This good has the overall appearance of a birch, wooden side table accented by four plastic legs in a contrasting color. The applicable subheading for the MainstaysTM “Mesilla Lateral Side Table” will be 9403.60.8081, 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 TSUS 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 neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division