CLA-2-94:OT:RR:NC:N4:433
Gary Helman, President
Empire Art Direct
2700 Glades Circle, Suite134
Weston, FL 33327
RE: The tariff classification of console tables from China.
Dear Mr. Helman:
In your letter dated August 21, 2015, you requested a tariff classification ruling. Photos of three console tables were submitted.
Item number CS-002 is described as the “Matrix Two Door Accent Console Table.” The merchandise concerned has a rectangular shaped stainless steel base and an affixed two-door cabinet over the base constructed of Medium-density Fibreboard (MDF – engineered wood) covered over in faux Polyurethane (PU – plastic) imitation leather. The top of the cabinet forms the tabletop or top surface area. The imitation leather is not reinforced or laminated. The two-door cabinet has a black color imitation leather appearance running throughout the furniture piece and an art décor pattern, centered, on its front facing. Its dimensions are 37.79-inches by 16.93-inches by 36.22-inches.
Item number SM-003 is described as the “Red Visioni Two Door Accent Console Table.” The merchandise concerned is rectangular in shape, and is constructed of MDF covered over in faux PU imitation leather. The top of the cabinet forms the tabletop or top surface area. The imitation leather is not reinforced or laminated. The two-door cabinet has a black color imitation leather appearance on the top, sides, base and cutting through the art décor pattern on its front facing, while the doors have a red color imitation leather appearance. The left door also has a bar-shaped art décor pattern in white color imitation leather underneath one of the art décor black color imitation leather patterns. Its dimensions are 33.75-inches by 15.75-inches by 31.75-inches.
Item number SM-004 is described as the “Interlace Gold Leaf Two Door Accent Console Table.” The merchandise concerned is rectangular in shape, and is constructed of MDF covered over in faux PU imitation leather. The top of the cabinet forms the tabletop or top surface area. The imitation leather is not reinforced or laminated. The two-door cabinet has a black color, crocodile or alligator, imitation leather appearance on the top, sides, base and outer front perimeter, while the doors have a solid black color imitation leather appearance with an art décor pattern of imitation gold leaf. Its dimensions are 33.75-inches by 15.75-inches by 31.75-inches.
The console tables consists of different components (chiefly MDF and PU, with item CS-002 also containing metal), and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (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.
Upon examination of the photos for the three console tables, one finds that the imitation leather made from plastic imparts the essential character to the furniture pieces, in that the MDF of each furniture piece is not visible when viewed, and moreover the imitation leather both in volume and surface area dominates over the visual of each furniture piece. With case in point, the three console tables have the appearance of imitation leather furniture.
The applicable subheading for the three console tables of the merchandise concerned 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division