CLA-2-94:OT:RR:NC:N4:433
Laurel Talan Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
P.O. Box 5230
Westborough, MA 01581
RE: The tariff classification of an outdoor dining set from China.
Dear Ms. Scapicchio:
In your letter dated October 9, 2018, you requested a tariff classification ruling. Illustrative literature and a product description were provided.
BJ’s Wholesale Club, Inc. item 186709, the “Westland 8 piece High Dining Set with Fire Table and Hideaway Tank” consists of an aluminum and steel table with a lava rock insert, six aluminum chairs with seat cushions made of olefin and foam, and an aluminum hideaway tank for storing and concealing a propane tank (propane tank is not included). You indicate the table and chairs will be imported and sold together.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The “Westland 8 piece High Dining Set with Fire Table and Hideaway Tank” consists of multiple items classifiable under separate headings and the components carry out a specific activity, that of dining. They are imported and packaged together for retail sale. Therefore, the “Westland 8 piece High Dining Set with Fire Table and Hideaway Tank” meet the definition of the term “goods put up in sets for retail sale.” The tabletop surface is between 14.8” and 16.57” which allows for the placement of food and drinks and allows those present to come together for social eating and drinking. Furthermore, the lava rock insert on the center of the dining table provides a visual appeal to the dining table and an outdoor heating source for those dining. This office finds that the essential character of the dining set is imparted by the dining table.
The applicable subheading for the “Westland 8 piece High Dining Set with Fire Table and Hideaway Tank,” will be 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division