CLA-2-94:OT:RR:NC:N4:433
Bryon Brown
Global Sourcing Manager
Lifetime Products, Inc.
Freeport Center Building, D-11
Clearfield, UT 84016
RE: The tariff classification of a three piece patio set from China.
Dear Mr. Brown:
In your letter dated March 3, 2012, you requested a tariff classification ruling. Illustrative literature was provided.
Model number 60074 is a three piece Patio Set, also known as a Bistro Set. The patio set is comprised of two folding chairs and a 29.5 inch round folding table. The frame for the chairs and table are made from powder coated aluminum. The chair seats and chair backs, and the table top are made from recycled polystyrene (plastic). The recycled polystyrene is marketed and known as simulated wood. Specific features of this set are stated to be: durable, weather-resistant simulated wood; will not crack, chip, peal or rust; folds for convenient storage; and quick and easy assembly. This set is intended primarily for outdoor use. All three pieces are packaged in one retail carton.
Based on the specification sheet you provided the following observations are noted: (1) per one chair, the simulated wood weighs more and cost more than the aluminum, (2) per one table, the simulated wood weighs more and cost more than the aluminum; and (3) aggregately combining the two chairs to the one table, one finds, the weight of the aluminum and simulated wood, and cost for the chairs, exceeds that of each of the individual elements for weight and cost of the table.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the chairs and table are classified in two different headings of the HTSUS (chairs 9401 and table 9403), are used together to facilitate the joining of two individuals for purposes of eating and drinking and socializing, and are packaged together for retails sales, we find that the three piece patio set falls within the term goods put up in sets for retail sales.
Under the GRIs to the HTSUS, specifically at GRI 3 (b), the chairs and table (Bistro Set) are composed of different components (simulated wood made from plastic and metal) and are therefore considered composite goods. Composite goods and sets under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good or set.
Further provided, the ENs to 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.” In this instance, we are of the opinion that the simulated wood (plastic) table top imparts the essential character to the set, in that, the top weighs and costs more than the aluminum frame; has a greater consolidated visual surface area; and moreover, allows one to fulfill the functionality of the table depending upon individual choice – see Online Oxford English Dictionary for definition of a table.
The applicable subheading for the bistro set, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for the bistro set, If not made of reinforced or laminated plastics, 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 http://www.usitc.gov/tata/hts/.
The folding table and its frame may be subject to antidumping duties pursuant to case number A-570-868 – the dumping investigation of folding metal tables and chairs from China. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current antidumping (AD) or countervailing duty (CVD) cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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,
Thomas J. Russo
Director
National Commodity Specialist Division