CLA-2-94:OT:RR:NC:N4:433
Kevin W. Stewart
Director of Compliance
DJS International Services Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of tables and chairs from Vietnam.
Dear Mr. Stewart:
In your letter dated January 16, 2012, on behalf of Steve Silver Co., you requested a tariff classification ruling. Illustrative literature was received.
Illustrative literature indicates that the grouping consists of the following pieces: TP-S0106-T (round table top with 4 legs), TP-S0106-CP (counter height pedestal) and TP-S0106-CC (counter height chairs). The table top measures 42 inches in diameter and the counter height pedestal measures 36 inches in height. The table top is composed of MDF (engineered wood) in a rubber wood veneer, while the pedestal is made from solid rubber wood. The table is depicted with four solid rubber wood chairs.
Illustrative literature indicates that the grouping consists of the following pieces: TP-S0106-T (round table top with 4 legs) TP-S0106-P (dining height pedestal) and TP-S0106-C (dining height chairs). The table top measures 42 inches in diameter and the dining height pedestal measures 30 inches in height. The table top is composed of MDF (engineered wood) in a rubber wood veneer, while the pedestal is made from solid rubber wood. The table is depicted with four solid rubber wood chairs.
You state that often the unassembled table tops with 4 legs and their pedestals will be imported together in equal numbers, and/or replacements to balance out inventory. In this instance the equal number of table tops with 4 legs to pedestals, packaged in more than one box and imported in the same shipment, will be aggregated under GRI 2 (a) with the essential character imparted by the wooden table top – see Headquarters rulings HQ 966894 dated March 29, 2004 and HQ H079175 dated April 8, 2010. Accordingly, classification of the unassembled counter and dining tables would fall to other wood furniture classified under subheading 9403.60, HTSUS.
When the table tops with 4 legs and pedestals are not imported in the same shipment, or in the same shipment but are the uneven quantities, then classification for these items would be parts of furniture classified in subheading 9403.90, HTSUS. The wood chairs are classified under subheading 9401.69 – the subheading for other seats, with wooden frames.
The applicable subheading for the table tops with 4 legs and pedestals (counter height), when imported in equal quantities and in the same shipment, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” The rate of duty will be free.
The applicable subheading for the table tops with 4 legs and pedestals (dining height), when imported in equal quantities and in the same shipment, will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Dining tables.” The rate of duty will be free.
The applicable subheading for the table tops with 4 legs and pedestals, when not imported in the same shipment, or in the same shipment but are the uneven quantities, will be 9403.90.7080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood; Other.” The rate of duty will be free.
The applicable subheading for the wood chairs, imported in the same shipment or in a separate shipments, will be 9401.69.6011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other; Other household.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division