The tariff classification of an end table with four floor cushions from the Philippines.

NY R01400 February 11, 2005 CLA-2-94:RR:NC:SP:233 R01400 CATEGORY: Classification TARIFF NO.: 9403.80.3030 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of an end table with four floor cushions from the Philippines. Dear Ms. Schmidt: In your letter dated February 7, 2005, you requested a tariff classification ruling. The item to be imported is identified as Makati End Table with four floor cushions, SKU number 2059919. The product is designed to be used as an end table with four floor cushions for extra seating which can be stacked neatly into the underside of the table when not in use. The frame of the end table is made of powder-coated metal, and is then laminated with hand-woven Pandan material. The underside of the table is lined with fabric for a smooth finish. The floor cushions are made of hand-woven Pandan material with microfiber fabric trimmings along the four sides, and lined on the inside of the Pandan with fabric. The cushions are filled with non-California standard foam. The table and the four cushions are packaged together and sold together as a retail set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The end table with four floor cushions is a set for tariff classification purposes, with the essential character imparted by the end table. The applicable subheading for the end table with four floor cushions will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials… Other: Household.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division