CLA-2-94:OT:RR:NC:N4:433
Kevin W. Stewart
Director of Compliance
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of an end table and a television stand from China.
Dear Mr. Stewart:
In your letter dated July 30, 2012, on behalf of Steve Silver Company, you requested a tariff classification ruling.
Item number 120723-02S is described as the Chairside End Table top with Chairside End Table Base (collectively known as the – End Table). The dimensions of the item are 24-inches wide by 13-inches deep by 24-inches high. The composition breakdown of the materials by percentage is as follows: 55.1% marble top (marble, veneer + PW), 34.02% hardwood, 9.52% basswood veneer on MDF, and 1.36% metal. The weight breakdown by percentage is as follows: 55.1% marble top (marble, veneer + PW), 34.02% hardwood, 9.52% basswood veneer, and 1.36% metal. The value breakdown by percentage is as follows: 40.01% marble top (marble, veneer + PW), 51.56% hardwood, 6.51% basswood veneer, and 1.92% metal. Both the end table and television stand appear to be a coordinated grouping.
Item number 120723TV is described as the TV Stand Top with TV Stand Base (collectively known as the – TV Stand). The dimensions of the item are 60-inches wide by 22-inches deep by 29.5-inches high. The composition breakdown of the materials by percentage is as follows: 33.02% marble top (marble, veneer + PW), 51% basswood veneer on PB (Particle Board), 7.92% hardwood, 7.79% glass, and 0.27% metal. The weight breakdown by percentage is as follows: 33.02% marble top (marble, veneer + PW), 51% basswood veneer on PB, 7.92% hardwood, 7.79% glass and 0.27 metal. The value breakdown by percentage is as follows: 30.88% marble top (marble, veneer + PW), 34.82% basswood veneer on PB, 26.81% hardwood, 4.27% glass, and 3.22% metal. Both the end table and television stand appear to be a coordinated grouping.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the cocktail, end table and sofa table are composed of different components (grouping-1: MDF, metal and slate; and grouping-2: MDF, metal and glass), and are therefore considered composite goods. Composite goods 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 goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under GRI 3 (c), the heading which occurs last in numerical order among those which equally merit consideration.
The Explanatory Notes (ENs) to the HTSUS, at 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 that material or component which imparts the essential character to the composite good.
In regards to the 102723-02S, End Table, the Online Oxford English Dictionary defines a “table” as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. Normally, the table top is a critical factor in determining the essential character of a table as it provides for the functionality of such an item. However, as the physical appearance of the wood frame, which forms the understructure for the marble table top, is substantial in nature, and the costs of the hardwood or hardwood with basswood veneers exceeds that of the marble table top, we are of the opinion that the essential character of the End Table is imparted by the wood components.
For the 120723TV, TV Stand, the wood imparts the essential character to the good. It is the wood components that weigh and cost more than the marble table top, and moreover, the physical appearance of this furniture piece is that of wooden cabinet having a decorative marble table top, which will be partially obscured by the placement of the television screen. Similar TV stands, also known as TV cabinets and sofa tables with TV cabinets, in coordinated groupings, are depicted on the Steve Silver’s website in a living-room environment.
The applicable subheading for the End Table and TV Stand, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Other wooden furniture: Other; 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/.
TV Stands, although depicted in living-room settings on the Steve Silver’s website, can also be used in bedroom environments, and therefore, may be subject to antidumping duties (AD) under the investigation for wooden bedroom furniture from China, with case number A-570-890. Written decisions regarding the scope of AD orders and Countervailing Duties (CVD) 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 AD/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