CLA 2-94:OT:RR:NC:N4:463
Mr. Malcolm Kay
Archatrak Inc.
1288 N 14th Ave
Bozeman, MT 59715
RE: Classification of a Solar Picnic Table made in China
Dear Mr. Kay:
This is in reply to your letter dated May 27, 2021, requesting a tariff classification ruling for a Solar Picnic Table. In lieu of samples, illustrative literature and product descriptions were provided.
The merchandise under consideration is identified as a Solar Picnic Table, model WYC1812, and is described as a rectangular table with two benches constructed of a composite wood tabletop and bench tops mounted on a stainless-steel frame under an overhead array of photovoltaic (PV) cells. The PV cells generate up to 400W of electricity that are transmitted to a 110Ah storage battery located under one of the bench seats. On the underside of the elevated PV panels are four 50W LED lights. There are four USB outlets on the rectangular central pole and two QI outlets in the tabletop. The table measures 58" (L) x 41" (W) and the two benches each measure 58"(L) x 17" (W). The complete solar picnic table measures 98" (L) x 66" (W) x 93" (H), weighs approximately 300 kg, and is made in China. It has no external power supply. An optional Wi-Fi modem is available. See the following image:
Solar Picnic Table, WYC1812
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If 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 GRIs 2 through 6 are then applied in order.
The competing HTSUS headings are 8504 (Electrical transformers...) and heading 9403 (Other furniture and parts thereof). In NY Ruling N268135, Sept. 23, 2015, the similar Strawberry Tree and Strawberry Smart Bench were both determined to be articles of furniture in Chapter 94, HTSUS. The integrated PV cells, controller, storage battery, lighting and charge ports were found to be subsidiary to the articles’ function as a seat. With respect to the subject solar picnic table, its principal use is to provide bench seating as a picnic table, with its secondary function being to provide lighting and charge mobile devices. Therefore, for classification purposes, it will be classified in heading 9403 HTSUS (other furniture).
Because the subject article is composed of different materials, it is considered a composite good for tariff purposes. The competing HTSUS subheadings are 9403.20 (Other metal furniture) vs. subheading 9403.60 (Other wooden furniture). The Explanatory Notes to the HTSUS, 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.
The provided material breakdown indicates that the stainless-steel components weigh more than the wood components by almost 4:1 and cost more than the wood components by more than 10:1. The stainless-steel components are also significantly more substantial than the wood components, providing the structure for the table, the benches, and the overhead array. Based on the aforementioned essential character analysis, the article will be classified as metal furniture in subheading 9403.20, HTSUS.
The applicable subheading for the Solar Picnic Table, model WYC1812, will be subheading 9403.20.0090, HTSUS, which provides for "Other metal 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 https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0090, HTSUS, unless specifically excluded, are subject to an additional 25 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 9403.20.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division