The tariff classification of various tables and display shelves from China.

N315408 November 10, 2020 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.89.6020; 9403.60.8081; 9903.88.03 Maria M. Vitale General Manager Radiant Customs Services 182-09 149th RD Jamaica, New York 11413 RE: The tariff classification of various tables and display shelves from China. Dear Ms. Vitale: In your letter dated September 14, 2020, and resubmission received on October 22, 2020, you requested a tariff classification ruling including Section 301 and antidumping duty applicability on behalf of EMI Industries. In lieu of samples, illustrative literature, product descriptions, and material values were provided. The items are as follows: Item 1, Short Season Table: This table is comprised of a powder-coated steel frame with a quartz engineered stone countertop. The table measures 26" (H) x 24" (W) x 16" (D). The tabletop sits on a steel frame. The legs on either side of the table are connected by horizontal bars at their upper and lower extremes. Added rigidity is provided by steel bars in the form of a half-moon bracing the legs on either side of the table. Item 2, Tall Season Table: This table is comprised of a laminated wood frame and a Formica laminate tabletop. It measures 32" (H) x 36" (W) x 24" (D). It has square-cut vertical legs at the corners. Item 3, Sample Table: This two-door sample table is comprised of a powder-coated steel frame, painted wood sides and doors, a glass backsplash and a quartz engineered-stone countertop with a circular cut out. The table measures 34" (H) x 32.1/2" (W) x 18 1/4" (D). The backsplash extends above the table an additional 8 5/8". Item 4, Cards & Turn Style Fixture Display: This floor-standing retail display is comprised of a low rectangular base to which vertical supports with shelves are mounted. The rectangular base has two drawers and measures 18 1/16" (H) x 39" (W) x 20" (D). The vertical supports and shelves measure 74" (H) x 34" (W) x 8" (D). The combined unit measures 92 1/16" (H) x 40" (W) x 20" (D). The base is made of medium-density fiberboard (MDF) covered in a plastic laminate. The vertical supports and shelves are made of MDF and the shelf dividers are acrylic. Item 5, Wall Mounted Display: This floor-standing retail display measures 102" (H) x 55 1/16" (W) x 17 1/16" (D) and has wall mounts for stability. It is comprised of four steel supports (one at each corner), two MDF shelves and an MDF top. The steel components are powder coated and the MDF components are laminated in plastic. Drawings of items 1-5 follow:




The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs for General Rule of Interpretation (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. If no essential character for the composite good can be determined, then GRI 3(c) provides that the classification will be determined by the heading that occurs last in numerical order among those headings that equally merit consideration. The essential character of item 1, Short Season Table, and item 3, Sample Table, is imparted by the stone tabletop. The applicable subheading will be 9403.89.6020, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo, or similar materials: Other: Other: Other.” The rate of duty will be free. The essential character of item 2, Tall Seasonal Table, and item 4, Cart & Turn Style Fixture Display, is imparted by the wood. The applicable subheading will be subheading 9403.80.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free. With respect to item 5, Wall-Mounted Display, both the steel frame and wooden shelves fulfill an equally important role in the item’s overall utility, are of relatively similar value, appear to have similar surface areas and provide similar visual appeal. Considering these factors, neither material imparts the essential character. Therefore, by application of GRI 3(c), the classification will correspond to the subheading that appears last in numerical order. The competing subheadings are 9403.20.0081, HTSUS, (other metal furniture…other…other) and subheading 9403.60.8081, HTSUS (other wooden furniture…other…other). Since subheading 9403.60.8081, HTSUS, appears last in the tariff, the applicable subheading 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. With respect to antidumping or countervailing duty applicability, while the subject merchandise does not appear to be within the scope of any current order, such determinations are made by the Department of Commerce.  Instructions for requesting a scope determination may be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. TRADE REMEDY Products of China classified under subheading 9403.89.6020, HTSUS, and 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 9403.89.6020, HTSUS, and 9403.60.8081, HTSUS.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division