CLA-2-94:OT:RR:NC:N4:463
Blanca Esteban
Improving Mobility Development, SL.
Carrer de la Coma 19, Pol. Ind. Pla de Rascanya
Valencia, 46160
Spain
RE: The tariff classification of a height-adjustable wheeled tray table from Taiwan
Dear Ms. Esteban:
This letter is being issued in reply to your letter dated January 27, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature, product descriptions, and website URLs were provided.
Per the submitted written description and picture, the subject article is the KMINA Overbed Table, item no. K40012, which is described as an adjustable wheeled tray table that can be used with a sofa, a chair, or a bed. The tabletop is made of reinforced and laminated plastic with a wood-like appearance that can be tilted up to 90 degrees. The table height can be adjusted from 27" to 40" and the 20" table width can be extended to 27". The tabletop is supported by a height-adjustable vertical column that extends upward from a U-shaped steel frame with swivel casters. The maximum weight capacity is 22 lbs. The tray table is made in Taiwan. See image below:
/
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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Because the subject article is composed of different materials (plastic and metal) , it is considered a composite good for tariff purposes. 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
You suggest that the subject tray table be classified in subheading 9403.20, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture.” We disagree.
Barring significant evidence to the contrary, CBP has generally determined that the material that makes up a tabletop imparts the essential character to a table. This article falls within this paradigm. Therefore, the essential character of the table is imparted by the plastic tabletop.
Additionally, you asked whether a secondary duty-free subheading is available. Although this article appears to have been designed with user convenience and accessibility in mind and can be used by people with impaired mobility, it is not primarily medical in nature and therefore will be classified as non-medical furniture in heading 9403. Since this article is not strictly limited to use for or by disabled people, and since it can be purchased and used by anyone, it does not qualify for classification in a secondary subheading.
The applicable subheading for KMINA Overbed Table, item no. K40012 will be subheading 9403.70.4015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other household.” The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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