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 1301-2 is a rectangular cocktail table. The table is composed of an ornamental metal frame with a wooden table top, and has a wooden bottom shelf. The metal frame highly adorns and surrounds the lower wooden shelf and table top. The weight of the wood is less than the weight of the metal and the cost of the wood is less than the metal. The table measures 51 inches long by 31 inches wide by 18 high. This merchandise belongs to the furniture family called the COIM Occasional Tables.
Item number 1301-4 is a square end table. The table is composed of an ornamental metal frame with a wooden table top, and has a wooden middle and bottom shelf. The metal frame highly adorns and surrounds the lower and middle wooden shelf, and table top. The weight of the wood is significantly less than the weight of the metal and the cost of the wood is significantly less than the metal. The table measures 24 inches long by 24 inches wide by 25 inches high. This merchandise belongs to the furniture family called the COIM Occasional Tables.
Item 1301-6 is a rectangular sofa table. The table is composed of an ornamental metal frame with a wooden table top, and has a wooden bottom shelf. The metal frame highly adorns and surrounds the lower wooden shelf and table top. The weight of the wood is significantly less than the weight of the metal and the cost of the wood is indicated to be significantly more than the metal. No explanation was provided on the differences in the values of item 1301-2 versus item 1301-6, when the weight of the wood appears nearly identical. The table measures 63 inches long by 18 inches wide by 30 inches high. This merchandise belongs to the furniture family called the COIM 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 table, end table and sofa table are composed of different components (wood 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 table and end 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. We note the definition of table as defined by the reference above. However, for the 1301-2 (cocktail table) and 1301-4 (end table), we take into account the increased weight and cost of the metal for the cocktail table, and the significantly increased weight and cost of the metal for the end table. Furthermore, the metal frame is bulky, provides structural support, catches one’s eye, and provides an ornamental and adorning appearance to the furniture pieces. Accordingly, it is our position that the essential character of these two tables is imparted by the metal frame. See: The Home Depot, U.S.A., Inc. v United States, Slip Op. 06-49, dated April 7, 2006.
For item 1301-6 (sofa table), upon receipt of an explanation for the huge cost variance of the wood, this office will issue a binding classification ruling. Please provide detailed reasons for the high cost of the wood, such as, the species of wood, solid wood versus engineered wood, and exotic wood versus ordinary or common wood. Further your “component” percentages on your tables should add up to 100% of the total cost or weight of the item.
The applicable subheading for the 1301-2 (cocktail table) and 1301-4 (end table), 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,
Thomas J. Russo
Director
National Commodity Specialist Division