CLA-2-94:OT:RR:NC:N4:433
Kate Chen
Compliance Manager
Enchante Accessories, Inc.
16 East 34th Street, 16th Floor
New York, NY 10016
RE: The tariff classification of various furniture pieces from China.
Dear Ms. Chen:
In your letter dated March 24, 2016, you requested a tariff classification ruling. Descriptive and Illustrative literature were provided. A partial material breakdown was provided by weight.
Style # FU02 is the Enchante Accent Furniture, Buffet/Sideboard. The item is an over-sized, floor standing, wooden buffet/sideboard table with four upper drawers and four lower cabinets. Each of the doors of the cabinet are wood framed and have glass inserts. Inside each lower cabinet is one high clearance wood shelf. The wooden buffet/sideboard table is flush to the floor and has no legs. Per illustrative literature, the wooden buffet/sideboard table measures 35.5 inches high by 67.5 inches wide by 16.75 inches deep. This furniture piece is used in the dining room for storage of formal dining accessories and placing food on top for serving meals.
Style # FU04 is the Enchante Accent Furniture, Writing Desk. The item is a floor standing, wooden writing desk with two pull out drawers. Per illustrative literature, the wooden writing desk measures 32.7 inches high by 53.9 inches wide by 20 inches deep. This furniture piece is intended for use in a home office or den setting.
Style # FU05 is the Enchante Accent Furniture, Server/Buffet. The item is a floor standing, wood framed server/buffet with two upper drawers, two lower cabinets with doors, and solid fir wood legs. The upper drawers are covered in mirrored glass with acrylic crystalline knobs and the lower cabinet doors are covered in a decorative mirrored glass pattern. The server/buffet tabletop and two sides are covered in mirrored glass. Inside each cabinet is one high clearance wood shelf. Per illustrative literature, the server/buffet measures 33.5 inches high by 31.25 inches wide by 13.5 inches deep. This furniture piece is used in the dining room for storage of formal dining accessories and placing food on top for serving meals.
Style # FU06 is the Enchante Accent Furniture, Console Table. The item is a floor standing, wood (MDF- Medium-density Fibreboard) framed, console table with a tabletop mirrored surface, two drawers completely covered by mirrored glass and four mirrored glass covered legs. The photo of the console table indicates that the side panels are also mirrored. Per illustrative literature, the console table measures 30 inches high by 38 inches wide by 14 inches deep.
Style # FU13 is the Enchante Accent Furniture, Console Table. The item is a floor standing, MDF storage console table with three rows of three mirrored glass front drawers. There are a0 total of nine drawers, with each drawer having a glass front panel. The photo of the console table appears to indicate that the tabletop, sides and legs are made of wood. Per illustrative literature, the console table measures 32 inches high by 36 inches wide by 13.5 inches deep.
Style numbers FU02, FU05, FU06 and FU13 are composed of different components (i.e. wood and glass) 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.
It is our opinion that the essential character for style number FU02 and style number FU13 is imparted by the wood, which predominates by weight and bulk. The FU02 has the appearance of wooden furniture ornamented with glass door panels and the FU13 has the appearance of wooden furniture ornamented with glass drawers.
It is our opinion that the essential character for style number FU05 and style number FU06 is imparted by the glass, which covers over a majority of the wood surfaces. The FU05 has the appearance of glass furniture ornamented with wooden legs and the FU06 is simply glass furniture that has a wooden substructure.
The applicable subheading for style numbers FU02, FU04 and FU13 will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.” The rate of duty will be free.
The applicable subheading for style number FU05 and FU06 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 https://hts.usitc.gov/current.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division