CLA-2-94:OT:RR:NC:N4:463
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12156
RE: The classification of dining tables from China
Dear Ms. Votra:
This ruling is being issued in response to your letter dated March 26, 2025, requesting a tariff classification
determination on behalf of your client, Pineapple Contracts Unlimited, on dining tables. In lieu of samples,
pictures, a website URL, and product descriptions were provided.
The subject articles are five dining tables under the Cumulus Plus and Cumulus names. They all have
laminated MDF tabletops and either one or two powder-coated steel pedestal bases. They are made in China
and will be imported unassembled.
Per the submission, the Cumulus Plus tables are of a heavy-duty design for use in mental health hospitals,
prisons, and learning disability treatment centers and the standard Cumulus tables are of a heavy-duty design
for use in hospitals, learning disability treatment centers, and homes for the disabled.
The Cumulus tables are described in the submitted literature as follows:
Cumulus tables’ strong pedestal, solid base plate and tabletop support are made from solid steel,
providing strength, durability and stability. Where standard tables may break under extreme
treatment, risking harm to patients and staff, Cumulus tables are designed to remain strong and safe.
For added security, Cumulus tables feature security fixings to prevent tampering or removal of
fixings.
Per the provided webpage, the Cumulus Plus tables have the following additional attributes:
Heat and impact resistant laminate top
Solid steel base plate provides strength and stability
12 diameter steel pedestal for added strength
Heavily weighted to deter misuse
Wheelchair accessible
Strength and stability tested for severe contract use
Static weight tested to 1000 lbs.
The Cumulus Plus Dining Table with SKU number 2CSPT-1890-PAG-ROC is a rectangular table with
rounded edges. It is comprised of a wood-tone laminated MDF tabletop supported by two heavy-duty
pedestal bases. The table measures 29.1" (H) x 70.8" (W) x 35.4" (D). See image below:
The Cumulus Plus Dining Table with SKU number 2CSPT-9090-PAG-MAW is a square table with rounded
edges. It is comprised of a white laminated MDF tabletop supported by one heavy-duty pedestal base. The
table measures 29.1" (H) x 35.4" (W) x 35.4" (D). See image below:
The Cumulus Dining Table with SKU number 2CST-1590-PAG-MAW is a rectangular table with rounded
edges. It is comprised of a white laminated MDF tabletop supported by two pedestal bases. The table
measures 29.1" (H) x 59" (W) x 35.4" (D). See image below:
The Cumulus Dining Table with SKU number 2CST-1212-PAG-MAW is a square table with rounded edges.
It is comprised of a white laminated MDF tabletop supported by a single pedestal base. The table measures
29.1" (H) x 47.2" (W) x 47.2" (D). See image below:
The Cumulus Dining Table with SKU number 2CST-7070-PAG-MAW is a square table with rounded edges.
It is comprised of a white laminated MDF tabletop supported by a single pedestal base. The table measures
29.1" (H) x 27.5" (W) x 27.5" (D). See image below:
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.
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
tables are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Because the articles are composed of different materials (metal and laminate), 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.
Barring significant evidence to the contrary with respect to the classification of tables, U.S. Customs and
Border Protection (CBP) has historically found that the material comprising the tabletop imparts the essential
character. (See NYRLs N315828 and N334127.) These tables are no exception. The laminated MDF
tabletops provide theses tables with their functionality.
Accordingly, the applicable classification for the Cumulus Plus Dining tables (SKU numbers
2CSPT-1890-PAG-ROC and 2CSPT-9090-PAG-MAW) and the standard Cumulus Dining tables (SKU
numbers 2CST-1590-PAG-MAW, 2CST-1212-PAG-MAW and 2CST-7070-PAG-MAW)
will be subheading 9403.60.8040, HTSUS, which provides for “Other furniture and parts thereof: Other
wooden furniture: Other: Dining Tables.” The general rate of duty will be free.
In your submission you inquired whether these tables were eligible for classification in subheading
9817.00.96, HTSUS, under the Nairobi Protocol, as articles for the handicapped. The Nairobi Protocol to the
Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the
duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121
of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi
Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions
specifically state that "articles specially designed or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and
artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article" are eligible
for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states that "the term 'blind or
other physically or mentally handicapped persons' includes any person suffering from a permanent or chronic
physical or mental impairment which substantially limits one or more major life activities, such as caring for
one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working."
Although these articles are of a particularly robust and heavy-duty construction, and are designed for use in
institutions such as mental health units, prisons, hospitals, learning disability treatment centers, and homes
for the disabled, where they may be subject to abuse, neither their use nor their robust design makes them
eligible for classification under subheading 9817.00.96, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.60.8040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report Chapter 99 subheading 9903.88.03 in
addition to subheading 9403.60.8040, HTSUS, listed above.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9403.60.8040, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty.
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, 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