CLA-2-94:OT:RR:NC:N4:433
Brian G. Pearce
Senior Manager Customs Compliance
CVS/ Pharmacy
1 CVS Drive
Mailcode 1049
Woonsocket, RI 02895
RE: The tariff classification of an outdoor folding table from China.
Dear Mr. Pearce:
In your letter dated November 7, 2014, you requested a tariff classification ruling. Photographs were provided with your letter.
Item number 910922 is described as the “Folding Glass Table.” The legs, cross section and frame are made of steel and the tabletop is made of glass. Company provided information indicates that the table is of equal parts, glass and steel, when compared by weight, and by value, the table is comprised of 80% steel and 20% glass. This item folds flat for easy storage.
The Folding Glass Table is composed of different components (metal and glass) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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.” 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.
Based on company provided information and observation of the photos, the metal imparts the essential character of the table, in that the cost of the metal legs, cross section and frame is considerably more than the cost of the glass tabletop; visually one’s eyes are focused on the bulk of the metal legs, cross section and frame surrounding the glass tabletop, and moreover the exposed legs, cross section and frame conveys the appearance of a metal table with a glass top.
The applicable subheading for the Folding Glass Table will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division