CLA-2-94:OT:RR:NC:N4:433
Bryon Brown
Lifetime Products
Freeport Center Building, D-11
PO Box 160010
Clearfield, UT 84016
RE: The tariff classification of a “kids picnic table” from China.
Dear Mr. Brown:
In your letter dated August 16, 2012, you requested a tariff classification ruling. Illustrative and technical literature was provided.
Lifetime, Lawn & Garden, model number 60093 is described as a kids picnic table. Photos depict the table attached to a metal frame along with two bench seats affixed to the same frame. The picnic table has a bronze color metal frame that folds and comes with an almond color plastic tabletop and coordinated seats. The tabletop and bench seats are 37 mm thick, and the frame is 25 mm in diameter. The following are the picnic table’s features: (1) tabletop made of high density polyethylene (HDPE), measuring 34” by 25”, (2) durable steel frame with all-weather finish, (3) UV-protected tabletop and benches, (3) will not crack, chip or peal, (4) stain resistant and easy to clean, (5) superior strength and durability, and (6) seats four kids comfortably.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the folding table is composed of different components (plastic and metal) 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, insofar as this criterion is applicable. 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.
The Explanatory Notes (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 regards to the folding table, the Online Oxford Dictionary defines a table as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. In this instance, specifications indicate that the tabletop with its bench seats is of thicker construction than the tubular metal frame, has a focal visual surface that brings kids around, and allows one to fulfill the functionality of the good which is to mainly place items upon for eating and drinking purposes. Accordingly, the plastic tabletop imparts the essential character to the good.
The applicable subheading for the folding, kids picnic table, having a plastic tabletop and bench seats on a steel frame, imported complete, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” The rate of duty will be free.
The applicable subheading for the plastic tabletop and bench seats, imported separately from the steel frame, will be 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other; Other.” The rate of duty will be free.
The applicable subheading for the steel frame, imported separately from the plastic tabletop and bench seats, will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: 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/.
The folding table and its frame may be subject to antidumping duties pursuant to case number A-570-868 – the dumping investigation of folding metal tables and chairs from China. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current antidumping (AD) or countervailing duty (CVD) cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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