CLA-2-94:OT:RR:NC:N4:433
Dorothy Trombley
Consultant
Affiliated Customs Broker USA, Inc.
193 West Service Road
PO Box 2421
Champlain, NY 12919
RE: The tariff classification of illuminated products from Canada.
Dear Ms. Trombley:
In your letter dated July 30, 2015, on behalf of Main Access LLC, you requested a tariff classification ruling. Two pieces of illustrative literature were provided. One piece of literature describes the products as “can be used as seating options,” while the other piece of literature describes the products as a “stool or seat, or chair.”
Product number 131784 is listed in the Main Access illustrative literature as “The Block.” The product can be used as a square shaped seat. The product is made of plastic that illuminates (LED) and operates by means of a remote control. Its dimensions are 16 inches high by 16 inches wide.
Product number 131785 is listed in the Main Access illustrative literature as “The Macau.” The product can be used as a barrel shaped stool. The product is made of plastic that illuminates (LED) and operates by means of a remote control. Its dimensions are 18 inches high by 15 inches wide.
Product number 131786 is listed in the Main Access illustrative literature as “The Ibiza.” The product can be used as a chair. The product is made of plastic that illuminates (LED) and operates by means of a remote control. Its dimensions are 25 inches high by 26 inches wide.
Product number 131797 is listed in the Main Access illustrative literature as “The Rio.” The product can be used as a rectangular shaped, padded leather stool. The product is made of plastic that illuminates (LED) and operates by means of a remote control. Its dimensions are 20 inches high by 16 inches wide.
Product number 131788 is listed in the Main Access illustrative literature as “The South Beach.” The product is a floor or ground standing table that is composed of an aluminum pedestal base and a tempered glass tabletop. The tabletop illuminates by means of LEDs. Its dimensions are 40 inches wide by 30 inches high.
All products appear to have a wireless remote control that will provide 24 color options of illumination and 4 illumination modes (flash, strobe, fade and smooth), and is weatherproof & waterproof.
The applicable subheading for Product number 131784, Product number 131785, Product number 131786 and Product number 131797 will be 9401.80.4026, 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: Of rubber or plastics: Other, Other: Outdoor: Other: Household.” The rate of duty will be free.
Product number 131788, The South Beach, is composed of different components (i.e., aluminum base and glass tabletop), and is considered a composite good. The Explanatory Notes (ENs) 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. It is our opinion that the illuminating glass tabletop imparts the essential character to the good – see the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006.
The applicable subheading for Product number 131788 will be 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division