CLA-2-94:OT:RR:NC:N4:433
Silke Rees
Customs Compliance Specialist II
Waterloo Industries, Inc.
137 West Forest Hill Avenue
Oak Creek, WI 53154
RE: The tariff classification of workbench from China.
Dear Ms. Rees:
In your letter dated July 8, 2010, you requested a tariff classification ruling.
Descriptive literature, specification worksheet and a photo for item number 111290/WB5003, indicates a three drawer heavy-duty workbench. The item features a metal base with three steel drawers, pegboard sides for hanging extra long tools, and a shelf. The top surface is composed of Medium Density Fiberboard (MDF), which is 1.25 inches thick with a work surface area of 1,242 square inches. The overall size of the item is 54 inches long by 23 inches wide and 37.25 inches high, and has a load capacity of 1,450 pounds. The total cost of the item is reported at $64.76, of which the MDF comprises 26% of the cost or rounded to $16.84 and the metal 74% of the cost or rounded to $47.92. This item will be imported unassembled, and will include all of the pieces and fasteners required to complete a single workbench.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the subject workbench is composed of different components and is therefore considered a composite good. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. 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.
Further provided, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The 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. In this case, the metal base provides the structural support onto which the wood surface is mounted upon, is significantly valued higher than that of the MDF, and allows for the load capacity of the item. Accordingly the metal imparts the essential character to the good.
The applicable subheading for the metal workbench will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: 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 http://www.usitc.gov/tata/hts/.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division