CLA-2-94:OT:RR:NC:N4:463
Jennifer Alvarado
Lifetime Products Inc.
Freeport Center Building D-12
Clearfield, UT 84016
RE: The tariff classification of an adjustable tray table from China
Dear Ms. Alvarado:
This letter is being issued in reply to your letter dated January 30, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature and a product description were provided.
Per the submitted information, the subject article is the “Peakform Black Multi-Functional Folding Adjustable Tray Table,” item number 80986, which is described as an adjustable table that can be used as a meal or computer table and can be folded away when not in use. The tabletop is made of laminated plastic and has a raised lip along one edge to prevent items from inadvertently sliding off when the tabletop is tilted. The tabletop is supported by a height-adjustable vertical column that extends upward from a C-shaped steel frame with four small floor-protecting pads. The folding adjustable tray table can hold a maximum of 40 lbs. and measures 17.9" (L) x 17.7" (W) x 29.9" (H) when fully extended. It weighs 7.2 lbs. and is made in China. See image below:
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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.
Barring significant evidence to the contrary, CBP has determined that the material that makes up a tabletop imparts the essential character to a table. This article is governed by this paradigm. Therefore, the essential character of the table is imparted by the reinforced plastic tabletop.
The applicable subheading for “Peakform Black Multi-Functional Folding Adjustable Tray Table,” item number 80986, will be subheading 9403.70.4031, HTSUS, which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.” The general rate of duty will be free.
Products of China classified under subheading 9403.70.4031, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9403.70.4031, HTSUS, listed above.
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 internet at https://hts.usitc.gov/current.
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