CLA-2-94:OT:RR:NC:N4:463
Alexander C. Couric
RH
15 Koch Road
San Francisco, CA 94925
RE: The classification of three side tables from Vietnam
Dear Mr. Couric:
This ruling is being issued in response to your letter dated December 23, 2024, requesting a tariff classification determination on three side tables. In lieu of samples, pictures, product descriptions and a website URL were provided.
The three articles are identified as Thaddeus Side Tables with item numbers 10072131 GLBR (solid brass), 10072131 GLBZ (patinated solid brass), and 10072131 GLPW (solid stainless steel). They are round side tables with a 1/2"-thick circular clear glass tabletop. They are 22" high, have a 22" diameter, four legs and a circular rim into which the glass tabletop is nested. The legs are connected to one another by an X-shaped crossmember approximately 6" above the ground. Each frame is forged from one piece of metal and accounts for 70-85% of the table’s weight and cost, with the glass tabletop accounting for the remaining 15-30% weight and cost. You provided the following URL https://rh.com/us/en/catalog/product/product.jsp?
productId=prod14920046&fullSkuId=10072131+GLBR&categoryId=search and stated that the tables will be sold online, in showrooms, and via catalog. They are made in Vietnam.
Classification under the Harmonized Tariff Schedule of the United States (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.
You suggest classification of the side tables in subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” We agree.
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. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, 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. The subject articles are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Since the subject articles are composed of different materials (metal and glass), they are considered composite goods for tariff purposes. The ENs to the 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. U.S. Customs and Border Protection (CBP) has generally ruled that the composition of the tabletop or desktop imparts the essential character to a table or desk. However, in NYRL N334127, novelty tables that were made to look like a motorcycle, a biplane and a vintage car with metal frames and wooden tabletops were classified as metal tables, because of the importance of their metal frames. In N343588, a gaming desk with an adjustable-height metal frame and wooden tabletop was classified as a metal table, because of the importance of its metal frame. In NYRLs N270868 and N271412, desk extenders placed atop a table or desk to convert it into a standing desk with wood tabletops and metal height-adjustable frames were classified as metal table parts, based on the importance of their metal frames. This office recognizes that the primary purpose of any table, desk or workstation is most directly fulfilled by its top surface, where activities are performed and/or objects are placed. However, with respect to these side tables, our careful review of the illustrative literature, including the marketing materials, and the side tables’ functionality and look, in addition to the relative bulk, cost and weight of the metal frame versus the glass tabletop, leads us to the conclusion that this is one instance in which the composition of the tabletop does not impart the essential character to the side tables, but rather the essential character is imparted by the side tables’ metal frames. This office notes that the tables’ metal frames, in addition to providing significant aesthetic appeal, account for between 70-85% of both the weight and cost of these tables.
The applicable classification for the Thaddeus side tables, item numbers 10072131 GLBR, 10072131 GLBZ, and 10072131 GLPW, 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.
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