CLA-2-94:OT:RR:NC:N4:433
Maria Chioccola
Senior Manager
Macy’s
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a bistro set from China.
Dear Ms. Chioccola:
In your letter dated June 24, 2011, you requested a tariff classification ruling. Descriptive and illustrative photos were received of the bistro set.
The merchandise under consideration is two outdoor bistro sets. Style number YJPT-079+YJTP-065 consists of two folding chairs (YJPT-079) and one folding round table (YJTP-065). Both the chairs and table are composed of steel. The dimensions of the chairs are 17.7 inches in length by 16.9 inches in width by 32 inches in height, while the table measures 27.5 inches in diameter by 27.9 inches in height. Style number XTMC-180B+XTMT-074A consists of two folding chairs (XTMC-180B) and one folding round table (XTMT-074A). Both the chairs and table are composed of steel. The dimensions of the chairs are 21.6 inches in length by 18.5 inches in width by 31.88 inches in height, while the table measures 24 inches in diameter by 26.96 inches in height. These sets will be sold in an area of your store designated by signage indicating outdoor entertaining. Displayed around the bistro sets will be other outdoor products, such as picnic baskets, picnic blankets, and gardening items.
It is not stated, whether the bistro set at time of import will be packaged together or imported as separate pieces. As illustrative photos depict the chairs with their table as a set, we will rule upon these two sets, as if, each set was imported together with its contents and packaged in one retail box.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the chairs and table are classified in two different headings of the HTSUS (chairs 9401 and table 9403), are used together to facilitate the joining of two individuals for purposes of eating and drinking and socializing, and are packaged together for retails sales, we find that the bistro sets fall within the term goods put up in sets for retail sales.
Accordingly, we turn to GRI 3 (b), which states in relevant part, that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The ENs to 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. We find that the essential character of the bistro sets is imparted by the table, which facilitates the joining of individuals and the activities partaken thereunder. As such the bistro set is classified under heading 9403, HTSUS.
The applicable subheading for the three piece bistro sets, 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/.
You have asked whether the products are subject to antidumping duties or countervailing duties (AD/CVD). Although a scope ruling, Message 0216304 dated August 4, 2010, was issued by the Department of Commerce on folding metal chairs and tables from China, case # A-570-868, excluding a three piece bistro set (considered to be lawn furniture), written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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