CLA-2-94:OT:RR:NC:N4:433
Denise N. Yapp
Classification/Entry Coordinator
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of tables from China.
Dear Ms. Yapp:
In your letter dated April 27, 2011, you requested a tariff classification ruling. Photos of three tables were provided.
T494-1 is described as a rectangular cocktail table. The item is constructed of a wood frame top with a glass inlay, having a metal frame. The photo depicts a two tiered metal frame, with eight arched legs affixed to a metal rectangular base.
Composition Breakdown
Wood
Metal
Glass
Value
57.00%
33.00%
10.00%
Weight
20.00%
50.00%
30.00%
T494-2 is described as a square end table. The item is constructed of a wood frame top with a glass inlay, having a metal frame. The photo depicts a two tiered metal frame, with eight arched legs affixed to a metal square base.
Composition Breakdown
Wood
Metal
Glass
Value
46.00%
47.00%
7.00%
Weight
20.00%
60.00%
20.00%
T494-4 is described as a sofa table. The table is rectangular in form. The item is constructed of a wood frame top with a glass inlay, having a metal frame. The item also has a lower wooden shelf. The photo depicts a metal frame, with six arched legs affixed to a metal rectangular base.
Composition Breakdown
Wood
Metal
Glass
Value
55.00%
36.00%
9.00%
Weight
20.00%
60.00%
20.00%
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the three tables are composed of different components (metal, wood and glass) and are therefore considered composite goods. 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 tables, the metal frame outweighs the other components of wood or glass. While the wood costs more for the T494-1 and T-494-4 than the metal, and is nearly identical in cost to the metal for the T494-2, it is the weight and bulk of the metal that provides the structure for the resting of the three wooden tabletops with glass inlays. The metal is also the most prominent feature of the furniture items, thus conveying the appearance of metal framed tables having wooden tabletops with glass inlays. Accordingly, the metal frame for each of the tables, imparts the essential character to the goods.
The applicable subheading for the metal framed, tables, 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division