The tariff classification of table bases from China.

N282746 February 1, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.8041 Akana K.J. Ma Partner, Ater Wynne LLP AterWynne LLP, Attorneys at Law 1331 NW Lovejoy Street, Suite 900 Portland, OR 97209-3280 RE: The tariff classification of table bases from China. Dear Mr. Ma: In your letter dated January 5, 2017, on behalf of J-Star Motion Corporation, you requested a tariff classification ruling. The goods at issue are three variations of adjustable height table bases, each of which incorporate an electric lifter device or devices. Descriptions and illustrative literature were provided. Model JC35TA includes one-leg table base, one adjustable height leg, one horizontal table top frame, a motor control box in the table top frame, cable and wires, and handset controls that will be attached to the table top. The motor control box provides the power that adjusts the height of the leg. The table top is not part of the imported product and is provided after importation by the consumer purchasing such a table base. Features include: Load Capacity 800N (800N newton-force = approximately 81.57 kg), Anti-Collision Stop, Noise <50dB, Standby Power <0.1 Watts, and Powder Coated Steel Horizontal and Vertical Columns. Model JC35TS includes two-leg table base, two adjustable height legs, one horizontal table top frame, two motor control boxes in the table top frame, cable and wires, and handset controls that will be attached to the table top. The motor control box provides the power that adjusts the height of the legs. The table top is not part of the imported product and is provided after importation by the consumer purchasing such a table base. Features include: Load Capacity 1000N (1000N newton-force = approximately 101.97 kg), Anti-Collision Stop, Noise <50dB, Standby Power <0.1 Watts, and Powder Coated Steel Horizontal and Vertical Columns. Model JC35TT includes three-leg table base, three adjustable height legs, one horizontal table top frame, three motor control boxes in the table top frame, cable and wires, and handset controls that will be attached to the table top. The motor control box provides the power that adjusts the height of the legs. The table top is not part of the imported product and is provided after importation by the consumer purchasing such a table base. Features include: Load Capacity 1500N (1500N newton-force = approximately 152.95 kg), Anti-Collision Stop, Noise <50dB, Standby Power <0.1 Watts, and Powder Coated Steel Horizontal and Vertical Columns. For all three variations of adjustable height table bases, when the bases are combined with their table top they produce general-purpose tables suitable for office and home applications. It is your contention that the “adjustable height metal table legs” should be classified in subheading 9403.10.0040 of the Harmonized Tariff Schedule of the United States (HTSUS). For clarification purposes, Counsel’s reference to “adjustable height metal table legs” is for the goods at issue, which are the three variations of adjustable height table bases that incorporate an electric lifter device or devices. These three variations of adjustable height table bases for the goods at issue should not to be confused with the parts, the base or bases, and the leg or legs, which make up the finished table bases of model JC35TA, model JC35TS and model JC35TT. We agree with Counsel that the motor control box or boxes that adjust the height of the legs of the three variations of adjustable height table bases do not materially change the core function of the goods, which is the raising and lowering of the table bases. Merchandise imported into the United States is classified under the HTSUS. The General Rules of Interpretation (GRIs) to the HTSUS set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Upon review of the descriptions and illustrative literature, we are not persuaded that the three variations of adjustable height table bases, being incomplete goods, have the essential character of finished tables. The table tops allow for the functionality of the finished tables to be accomplished; simply stated, the table tops functionality is for the placement of objects upon. Consequently, without the table tops the finished table bases do not have the essential character of the tables, and therefore this office is not of the opinion that the goods at issue are classifiable in subheading 9403.10.0040, HTSUS, the subheading for metal furniture of a kind used in offices. Customs {CBP} has consistently followed the long-standing classification principle stated by the Supreme Court in United States v. Citroen, 223 U.S. 407, 414-15, 32 S. Ct. 259, 56 L.Ed. 486 (1911): … [t]he rule is well established that “in order to produce uniformity in the imposition of duties, the “dutiable classification of articles imported” must be ascertained by an examination of the imported article itself, in the condition in which it is imported.” Worthington v. Robbins, 139 U.S. 337,341, 35 L. Ed. 181, 182, 11 Sup. Ct. Rep. 581; Dwight v. Merritt, 140 U.S. 213, 219, 35 L. Ed. 450, 452, 11 Sup. Ct. Rep. 768; United States v. Schoverling, 146 U.S. 76, 82, 36 L. Ed. 893, 895, 13 Sup. Ct. Rep. 24; United States v. Irwin (C.C.A. 2d C.) 24 C.C.A. 349, 45 U.S. App. 746, 78 Fed. 799, 802. [Emphasis supplied.] Consistent with United States v. Citroen, this office is of the opinion that the three variations of adjustable height table bases are classifiable as parts of furniture, of metal, in subheading 9403.90, HTSUS. The applicable subheading for the three variations of adjustable height table bases, JC35TA, JC35TS and JC35TT, will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division