CLA-2-94:OT:RR:NC:N4:433
Shannon E. Fura
Page & Fura, P.C.
1 South Dearborn, Suite 2100
Chicago, IL 60603
RE: The tariff classification of a “media:scape table” – country of origin not provided.
Dear Ms. Fura:
In your letter dated April 25, 2009, on behalf of Steelcase, Inc., you requested a tariff classification ruling.
The item is described as a media:scape office table which is designed to facilitate small teams of four to eight individuals. The tables are available in three heights: 23 inch lounge-height, 28½ inch desk-height, and 38 inch stool-height. Descriptive literature on the tables indicates eight varying shapes that enable users to work in different team configurations. These tables are available in either wood veneer or plastic laminate, both of which have a wood core. At the center of these tables or offset on the tables, there is a built in media well which houses a power block, multiple data ports, a power button and a power puck.
Specifically the media well contains: (1) 6 power supply plugs; (2) a power puck which can attach a laptop computer using a VGA connector enabling users to switch back and forth between a laptop monitor or projector; (3) a switcher which includes a DC power supply and 8 in/out ports; (4) a pulley which permits the cables and pucks to be retracted into the base of the table; and (5) RS232 and USB controls which provide the connectivity to support and recognize any monitors used with the system.
We agree with Counsel that the items are office furniture classified under Harmonized Tariff Schedule of the United States heading 9403. The wood veneer and plastic laminate with a base of wood are considered wood products. Classification of these tables are wooden furniture of a kind used in offices.
The applicable subheading for the media:scape tables made of wood, will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in offices; Other. The rate of duty based on normal trade relations using the “rates of duty, column 1, general” 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,
Robert B. Swierupski
Director
National Commodity Specialist Division