The tariff classification of the “Resin Two Way Convertible Bench” from China.

N266675 August 12, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Maya Kessler Customs Compliance Specialist Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of the “Resin Two Way Convertible Bench” from China. Dear Ms. Kessler: In your letter dated July 14, 2015, you requested a tariff classification ruling. Illustrative literature and a material breakdown were provided with your letter. Based on the material breakdown, the weight factor is considerable indicating that the item is not easily mobile, and as the item has no securing mechanism it does not appear to be for public use such as for parks and campgrounds and the like. As such, this ruling, will consider the item to be generally placed for household purposes. Item # 853270 is described as the Resin Two Way Convertible Bench. The item consists of a steel frame and polystyrene (plastic) slats. The polystyrene slats are not made of reinforced or laminated plastics. The bench measures 55.5 inches in width by 30.9 inches in depth by 34.9 inches in height. When the back of the bench is turned (flipped) to create the table, the bench seat measures 52.88 inches in width, while the table appears to measure 55.5 inches in width by 14.29 inches in depth by 3.125 inches in height. This item has two functions, one as a bench and the other as a table with a bench seat. The Resin Two Way Convertible Bench is a combination article. It can be used for disparate activities that are prima facie classifiable under two separate headings of the Harmonized Tariff Schedule of the United States (HTSUS). When used as a bench for seating the article is provided for in heading 9401, HTSUS, and when used as a table with a seat, the article is provided for in heading 9403, HTSUS. Since no single heading sufficiently describes the whole product at issue, classification cannot be determined by reference to General Rules of Interpretation (GRIs), HTSUS, specifically GRI 1 to the HTSUS. The Resin Two Way Convertible Bench is composed of different components (metal frame and plastic slats), and is considered a composite good. Regarding the essential character of the ottoman, 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 the material or component that imparts the essential character to the composite good. When the material or component which gives the product its essential character cannot be determined, classification is determined by means of GRI 3 (c) which directs that when goods cannot be classified by reference to GRI 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the essential character of the Resin Two Way Convertible Bench {is not} readily apparent, in that the purchaser chooses the manner in which the product is used, whether it be as a bench to sit upon or a table with a seat for eating or drinking upon. Consequently, the heading which occurs last in numerical order of the two competing headings is 9403, HTSUS. As we have competing subheadings within heading 9403, HTSUS, GRI 6 in conjunction with GRI 3 (b) is implicated. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. Accordingly, at the subheading level it is our position that the polystyrene slats impart the essential character to the good, in that the polystyrene slats form the seat and backrest for the bench and form the tabletop and seat when used for eating and drinking purposes. In both cases the polystyrene slats allow for the dual functionality (bench for sitting upon and table with seat for eating and drinking upon) of the item to be fulfilled. The applicable subheading for the Resin Two Way Convertible Bench will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” 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 E-Mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division