CLA-2-94:OT:RR:NC:N4:433
Mary Lou Francis
Compliance Specialist
IKEA Distribution Services, Inc.
100 IKEA Drive
Westampton, NJ 08060
RE: The tariff classification of metal table frame from China.
Dear Ms. Francis:
In your letter dated March 12, 2010, you requested a tariff classification ruling.
Article 10154643, is identified as the TORSBY Underframe. The frame of the table measures 85 by 85 centimeters or approximately 33.46 inches by 33.46 inches. The height of the table frame is 73 centimeters or approximately 28.74 inches. The table frame is composed from steel welded round tubes which have been chrome plated. The article is designed to go with a line of clear or frosted glass tabletops. The use of the table frame is for the IKEA dining table series. This table frame is sold separately from that of the tabletop, giving the customer choice of tabletops to select from.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Under GRI 2(a), "any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2(a), the TORSBY Underframe has the essential character of the incomplete table, thereby classifying the article as other metal furniture, household, under heading 9403, HTSUS.
The applicable subheading for the metal table frame will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division