CLA-2-94:OT:RR:NC:N4:433

David Prata
Trade Compliance Analyst
OHL International
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of an outdoor table from China.

Dear Mr. Prata:

In your letter dated October 6, 2015, on behalf of CVS Pharmacy, you requested a tariff classification ruling. A photo was provided.

CVS item number 408260 is identified as a garden table. The frame of the table is completely made of base metal and consists of four scrolled legs with two crossbars affixed to a 20-inch diameter circular band, onto which a circular glass tabletop is placed. The tabletop has a painted design of a large size dragonfly with a mix of flowers. The picture representation of the tabletop has blue, brown, green, red and orange tones. Company provided information indicates that the glass tabletop weighs more than the base metal frame and that the glass tabletop costs significantly more than the base metal frame.

In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.

The garden table is composed of different components (for instance, a base metal frame and a glass tabletop) and is considered a composite good 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.

We recognize the essential character factor of the base metal frame in its role of supporting the glass tabletop. Nevertheless, further examination of the essential character factors indicate that, (1) the weight and cost factors favor the glass tabletop over that of the base metal frame; (2) the glass tabletop provides for the functionality of the table to occur, which is the placement primarily of food and drink upon its surface; and (3) the attractiveness of the painted dragonfly and flowers design entices purchasers to buy such an outdoor furniture piece for purposes of complimenting outdoor landscape and hardscape needs. It is our opinion based on a review of the essential character factors, company provided and those factors derived by observation of the photo, that the glass tabletop imparts the essential character to the garden table.

The applicable subheading for CVS item number 408260, garden table, will be 9403.89.6015, 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: 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