CLA-2-94:OT:RR:NC:N4:433
Nisha Sevilla
Rooms To Go
11540 US Highway 92 East
Seffner, FL 33584
RE: The tariff classification of tables from China.
Dear Ms. Sevilla:
In your letter dated June 6, 2012, you requested a tariff classification ruling. Illustrative photos were provided.
Item number 425-00 is a rectangular cocktail table. The table is composed of an ornamental metal frame, with a table top that has an outer rectangular perimeter made from wood that surrounds a middle rectangular perimeter made from slate that surrounds an inner rectangular perimeter made from wood. The weight of metal is 6.3/kgs; the weight of the slate is 16.6/kgs; and the weight of the wood is 14/kgs. The wood bears the highest cost, followed by the slate, then the metal. The relation of the components that form the table top itself, the slate and wood, indicates higher weight for the slate than the wood and higher cost for the wood than the slate, neither of which, the reciprocal differences are significantly out of proportion to each other. This merchandise belongs to the furniture family called the TCHI Occasional Tables.
Item number 425-02 is a rectangular end table. The table is composed of an ornamental metal frame, with a table top that has an outer rectangular perimeter made from wood that surrounds a middle rectangular perimeter made from slate that surrounds an inner rectangular perimeter made from wood. The weight of metal is 6.04/kgs; the weight of the slate is 6.6/kgs; and the weight of the wood is 6.8/kgs. The wood bears the highest cost, followed by the metal, then the slate. The relation of the components that form the table top itself, the slate and wood, indicates marginal differences between the weight of the slate and the wood, with significant differences in the cost of the wood over that of the slate. This merchandise belongs to the furniture family called the TCHI Occasional Tables.
Item number 425-03 is a rectangular sofa table. The table is composed of an ornamental metal frame, with a table top that has an outer rectangular perimeter made from wood that surrounds a middle rectangular perimeter made from slate that surrounds an inner rectangular perimeter made from wood. The weight of metal is 6.6/kgs; the weight of the slate is 9.5/kgs; and the weight of the wood is 9.5/kgs. The wood bears the highest cost, followed by the metal, then the slate. The relation of the components that form the table top itself, the slate and wood, indicates no differences in the weight of the slate and the wood, with significant differences in the cost of the wood over that of the slate. This merchandise belongs to the furniture family called the TCHI Occasional Tables.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 3 (b), the cocktail, end table and sofa table are composed of different components (glass and metal), and are 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. 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.
In regards to the cocktail, end table and sofa table, the Online Oxford English Dictionary defines a “table” as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. Noting that weight and cost of the metal frames are less than the slate or wood counterparts which form the table tops, and that the frames’ function is to hold up the table top without adding additional functionality to working on or placing items on its surface, it is our position that the frames do not merit consideration into the essential character determinations.
For the 425-00, rectangular cocktail table, the slate and wood are of insignificant differences in both weight and cost. It is both, the deep wood tones of the outer and inner wood rectangles coupled with the striking slate middle rectangle that forms the beauty of this table top. We are of the opinion that no essential character can be determined for this cocktail table. Consequently, under GRI 3 (c), in conjunction with GRI 6, the subheading that occurs last in numerical order among those which equally merit consideration is 9403.89 – furniture of other material.
For the 425-02 (end table) and the 425-03 (sofa table), the weight of the slate and wood for both tables is insignificant, while the cost of the wood for both tables is higher. Even with noting that the cost of wood is higher for both tables, it is the deep wood tones of the outer and inner wood rectangles coupled with the striking slate middle rectangle that forms the beauty of this table top. We are of the opinion that no essential character can be determined for the end table and sofa table. Consequently, under GRI 3 (c), in conjunction with GRI 6, the subheading that occurs last in numerical order among those which equally merit consideration is 9403.89 – furniture of other material.
The applicable subheading for the 425-00 (cocktail table), 425-02 (end table) and the 425-03 (sofa table), will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: 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 (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division