CLA-2-94:OT:RR:NC:N4:433
Jennie Crossley
Executive Vice President
Allstar Marketing Group, LLC.
2 Skyline Drive
Hawthorne, NY 10532
RE: The tariff classification of an adjustable table from China.
Dear Ms. Crossley:
In your letter dated March 19, 2013, on behalf of Allstar Marketing Group, LLC, you requested a tariff classification ruling. Although not specified within the ruling, New York Ruling: N165255 dated June 3, 2011, the Table-Mate II, was imported in unassembled condition.
Product model number TM011104, Table-Mate® is a portable multi-purpose adjustable table. The table is constructed of 40% plastic, 50% metal and 10% paper. No figures were provided for the weight and cost of the composition materials. The table adjusts to 6 heights and 3 angles, has a built-in adjustable cup holder, folds flat and stacks for easy storage, and can support 50 pounds. Company provided information indicates that the adjustable table can be used for placement of a laptop computer, holding a computer keyboard, eating, studying, reading, writing, drawing, puzzles, board games, arts and crafts, gardening, and numerous other activities.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the Table-Mate has the essential character of the complete table, and is thereby classifiable within heading 9403, HTSUS.
Since the Table Mate is composed of different components (plastic, metal and paper), we must determine the essential character of the good. As we have competing subheadings within heading 9403, GRI 3 (b) in conjunction with GRI 6 is implicated. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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.
In this instance, even with recognizing the finding in N165255, we are of the opinion that the plastic, table top, imparts the essential character to the adjustable table, in that, the top has a greater consolidated visual surface area as compared to the metal frame, and moreover, allows one to fulfill the functionality of the table, which is to place items upon for various purposes. See New York Ruling: N212219 dated April 25, 2012.
The applicable subheading for the Table-Mate, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for the Table-Mate if not made of reinforced or laminated plastics, 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.
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