CLA-2-94:OT:RR:NC:N4:463
Nicole Vallee
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The classification of a fire pit table and chair set from China
Dear Ms. Vallee:
This ruling is being issued in response to your letter dated May 15, 2024, requesting a tariff classification determination. In lieu of samples, pictures and product description were provided.
The subject article is identified as the Diego 8-piece Fire High Bar Set, item # 2127819, and it is described as an outdoor fire pit table and seating set, consisting of two modular table sections, two square fire pit sections, and four chairs. Each table section measures approximately 44.69" (W) x 23.62" (D) x 41.73" (H) and each fire pit section measures approximately 23.62" (W) x 23.62" (D) x 41.73" (H). The two table sections and two fire pit sections can be positioned in different configurations, such as an L-shape or straight line with a fire pit on either side. The table sections are comprised of an aluminum frame wrapped in plastic wicker, with aluminum slat tabletops. Each fire pit section has a built-in compartment to house a propane tank (not included). Each table section has a lower, stepped-down table-top, a half-high shelf and a full-size one door cupboard with half-high shelf. Each chair measures approximately 26.97" (W) x 18.50" (D) x 48.03" (H), has an aluminum frame, a foam cushion, and is covered in plastic wicker. The two fire pit sections, two table sections, and four chairs are packaged and sold together as a set. The article is made in China. See images below:
You suggest that the subject fire pit table and chair set be classified in subheading 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. For the purposes of this Chapter, the ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The subject fire pit table and chair set meets the definition of furniture. The ENs to GRI 3(b) state at Note X that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to end users without repacking. Because the fire pit table and chairs are at least two different articles classified in two different headings of the HTSUS (table: 9403 and chairs: 9401), are used together to provide for outdoor seating and entertaining, and are sold together as a set at retail, this office finds that the fire pit table and chair set meets the terms of EN X to Rule 3(b), HTSUS, “goods put up for retail sale.” Therefore, the complete set shall be classified as if it consisted of the material or component which imparts its essential character. The ENs to 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.”
HQRL H306789 examined the classification of fire pits and fire pit tables and noted that in NY N301062, dated October 30, 2018, CBP properly classified an outdoor 8-piece dining set (includes 6 aluminum chairs) with a lava rock insert in heading 9403, HTSUS, as furniture. A tabletop of approximately 15"—sufficiently large to place tableware—extended from all four sides of the lava rock insert. The lava rock insert provided visual appeal, but the article’s primary function was to provide a dining surface and a place to sit while dining. The article was properly classified in heading 9403, HTSUS, because it was a dining set with an accessory feature of the lava rock insert. It would be functional as an outdoor dining table without the lava rock heat source, which was a secondary feature of the article.
We find the subject Diego 8-piece Fire High Bar Set with its two tabletop sections for the placement of tableware and beverages to be similar in concept and function to the 8-piece dining set classified as furniture in heading 9403, HTSUS, in NY N301062 and dissimilar to the other fire pits in HQ H306789 that did not have sufficient surface area for the placement of tableware and beverages and were classified elsewhere in the HTSUS.
Considering the construction, utility, cost, and visual appeal of the subject fire pit table set, and that CBP has historically classified tables based upon the composition of their tabletop, this office determines that the essential character of the fire pit table is imparted by the aluminum tabletop.
The applicable classification for the Diego 8-piece Fire High Bar Set, item # 2127819 will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division