CLA-2-94:OT:RR:NC:N4:433
Suzanne Lagay Kay
Manager of Tax and Treasury Services
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840
RE: The tariff classification of children’s table and two chairs from China.
Dear Ms. Lagay Kay:
In your letter dated June 27, 2013, you requested a tariff classification ruling. A photo of the children’s table and two chairs was submitted.
Style number JA001W is described as a children’s square table and two chair set. The table is composed of a square metal frame connected to four metal folding legs, and has a padded surface tabletop made of 100% polyurethane that is adorned with the image of “Hello Kitty.” When in use the table measures 24 inches by 24 inches square and is 19.75 inches high. The folding chairs have a metal frame and padded seat, and on the upper portion of the chairs there is an image of “Hello Kitty.” When in use the chairs each measure 13 inches long by 12.25 inches wide by 21 inches high. For classification purposes the table and chairs are packaged and imported together, and are a set for retail sales.
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), 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 this instance, the essential character of the set is imparted by the plastic tabletop, in that, the tabletop provides a level surface for working at or place things on for various purposes and has the image of Hello Kitty drawing the children around to partake in activities. Accordingly, the set is classified in heading 9403, HTSUS.
The applicable subheading for the children’s table and two chairs, forming a set, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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