The tariff classification of a “convertible bench” from China.

N294757 March 2, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.8015 Samantha Jean Gaglio Lifetime Products Freeport Center Building, D12 Clearfield, UT 84016 RE: The tariff classification of a “convertible bench” from China. Dear Ms. Gaglio: In your letter dated February 28, 2018, you requested a tariff classification ruling. 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. On the website of “lifetime.com” the merchandise concerned is identified by model number 60054, and is marketed as the “Lifetime Convertible Bench.” The item converts from a bench for one or two – to a table with bench for one or two. The item consists of a powder coated, weather-resistant steel frame having a bronze tone, and a seat and backrest (tabletop) made from weather-resistant polystyrene (plastic) having a simulated wood tone. The seat and backrest (tabletop) have slates, allowing for water drainage. The seat has a length of 55.5 inches and a width of 14.2 inches, and the backrest or tabletop has a length of 55.5 inches and a width of 14.2 inches. Two convertible benches can be inversely placed together to create a full-size picnic table with two benches. The “Lifetime Convertible Bench” is a combination “mixed” 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 sitting upon the article is provided for in heading 9401, HTSUS, and when used as a table with a seat for eating and drinking, 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 “Lifetime Convertible Bench” is not only a mixed good, but is also composed of different components (metal frame and plastic slats) thereby making it a composite good too. Regarding the essential character of the merchandise concerned, 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 “Lifetime Convertible Bench” is not readily apparent, in that the purchaser chooses the manner in which the product is used, whether used 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. See New York rulings N095258 dated March 4, 2010 and N266675 dated August 12, 2015. 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 (simulated wood) impart the essential character to the good, in that the polystyrene slats form the seat and backrest when used as a bench for sitting upon and form the tabletop and seat when used for eating and drinking upon. Moreover, the simulated wood allows for the dual functionality (bench for sitting upon and table with seat for eating and drinking upon) of the item to be fulfilled, as well as for the decorative appeal of the item. The applicable subheading for the “Lifetime 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 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