The classification and country of origin of an electric height-adjustable desk

N346641 March 25, 2025 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification; Origin TARIFF NO.: 9403.10.0040 Mireya Ruano Veyer LLC 6600 N. Military Trail Boca Raton, FL 33496 RE: The classification and country of origin of an electric height-adjustable desk Dear Ms. Ruano: In your letter dated March 11, 2025, you requested a tariff classification and country of origin determination on an electric height-adjustable desk. In lieu of samples, pictures and a product description were provided. The HAD DESK is an electric height-adjustable desk (no SKU number) that measures 47.2" (W) x 23.6" (D) x 28.3" (H) and can be electronically adjusted from 28.3" high to 46.45" high. The desktop is made of laminated and edge-banded particleboard, and it stands on two inverted-T steel legs, one on either side. CHINESE MATERIALS Crossbar (1) Side supports (2) Transmission rod (1) Table leg (1) Table leg with motor (1) Table feet (2) Controller (1) Plug with AC to DC adapter (1) MALAYSIAN MATERIALS Particleboard desktop CHINESE MANUFACTURING Components are manufactured by means of metal cutting, bending, welding, drilling, etc. Components are shipped in bulk to Malaysia MALAYSIAN MANUFACTURING OPERATIONS Crossbar holes are drilled Sidebar supports are repackaged Non-motorized leg is drilled, and the following are inserted/assembled: plastic parts, lubricating oil, screw rod, inner and outer tubes Motorized leg is drilled, and the following are inserted/assembled: plastic parts, lubricating oil, screw rod, inner and outer tubes, and motor End caps and adjustable feet are added to each inverted-T foot assembly, two per foot The unassembled adjustable-height desk is flat-packed for shipment CLASSIFICATION Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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. If the goods cannot be classified solely based on 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. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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. The subject article is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. Since the subject article is composed of different materials (metal, MDF, etc.), it is considered a composite good for tariff purposes. The ENs to the HTSUS, 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. U.S. Customs and Border Protection (CBP) has generally ruled that the composition of the tabletop or desktop imparts the essential character to a table or desk, noting that their primary purpose is most directly fulfilled by their top surface, where activities are performed and/or objects are placed. However, in NYRL N334127, novelty tables that were made to look like a motorcycle, a biplane and a vintage car with metal frames and wooden tabletops were classified as metal tables, because of their metal frames. In NYRLs N270868 and N271412, desk extenders, with scissor-type lifting mechanisms, placed atop a table or desk to convert a standard desk into a standing desk were classified as metal table parts, based on their metal frames and not their wood tabletops. In NYRL N343588, CBP determined that the essential character of an adjustable-height gaming desk was imparted by the desk’s more expensive, heavier, more complex and functionally important variable-height metal chassis. With respect to the subject HAD DESK, after careful review of the illustrative literature and taking into account the desk’s functionality, look, bulk, cost, and weight, this office notes that the steel chassis and incorporated lifting mechanism 1) provides the variable-height functionality that distinguishes this desk from other desks, 2) weighs almost twice as much as the MDF desktop, and 3) costs almost twice as much as the MDF desktop. Based upon the foregoing, this office has determined that the applicable classification for the HAD DESK with no SKU number, will be subheading 9403.10.0040, HTSUS, which provides for “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.” The general 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 the internet at https://hts.usitc.gov/current. COUNTRY OF ORIGIN When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In order to determine whether a substantial transformation occurs when components of various origins are assembled into completed products, CBP considers the totality of the circumstances and makes such determinations on a case-by-case basis. The country of origin of the item’s components, extent of the processing that occurs within a country, and whether such processing renders a product with a new name, character or use, are primary considerations in such cases. Additionally, factors such as the resources expended on product design and development, the extent and nature of post-assembly inspection and testing procedures, and worker skill required during the actual manufacturing process may be considered when determining whether a substantial transformation has occurred. No one factor is determinative. Assembly operations that are minimal will generally not result in a substantial transformation. See C.S.D. 80-111, C.S.D. 85-25, C.S.D. 89-110, C.S.D. 89-118, C.S.D. 90-51, and C.S.D. 90-97. Although the materials that comprise the desk frame are of Chinese origin, they are imported into Malaysia in bulk and none of them have the essential character of a desk in their imported condition. It is only in Malaysia, after having been submitted to drilling and a multi-step assembly operation and combining with a Malaysian-origin desktop, do the Chinese components obtain a new name, character and use—that of a desk. Based on the provided information, which is summarized above, this office finds the country of origin of the electric height-adjustable desk with no SKU number but measuring 47.2" (W) x 23.6" (D) x 28.3" (H) to be Malaysia. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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