The tariff classification of end tables from Romania.

N288832 August 24, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Lois Sproul, Owner Lois Sproul CHB Inc. 475 Swanson Road Tyrone, GA 30290 RE: The tariff classification of end tables from Romania. Dear Ms. Sproul: In your letter dated August 1, 2017, on behalf of Forest Products Distributors, you requested a tariff classification ruling. Description and photographs were provided. The merchandise concerned is described as “solid wood block end tables.” You indicate that each item is constructed from four pieces of kiln dried, 6-inch by 6-inch European Beech blocks glued together to make a block that is a 12-inches by 12-inches square, having a height of 18-inches. After gluing together the four pieces of 6-inch by 6-inch European Beech blocks, the 12-inch square wood block, having a height of 18-inches, is then planed and sanded without any type of finishing coat applied. This item will be fully packaged and marketed as a coffee table for retail sale. The Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), General, state, in relevant part, with regard to the meaning of furniture, at (A): [For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category]. In the United States Court of Customs and Patent Appeals, United States v, Quon Quon Company, No. 4945, 1 C.A.D. 699, 46 C.C.P.A. 70 dated 1959, the Court stated: Of all things most likely to help in the determination of the identity of a manufactured article, beyond the appearance factors of size, shape, construction and the like, use is of paramount importance. It is our opinion that the floor standing, constructed 12-inch square by 18-inch high, planed and sanded, wood block, falls within the meaning of [furniture] because no other heading in the tariff schedule more specifically provides for the good, and its use will be marketed as a coffee table. In this instance the coffee table of the merchandise concerned is a type of end table used typically at the side of a chair, sofa or coach. As such, the constructed wood block, being that of furniture, is properly identified as an “end table / coffee table,” and is classified in heading 9403, HTSUS. The applicable subheading for the “solid wood block end tables,” constructed in a manner as described above, and marketed as coffee tables, 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 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