The tariff classification of an adjustable tray table from China.
Issued March 6, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.60.8080
Headings: 9403
Product description
It consists of a wood tray and steel legs and mountings. The value of the wood is 50 percent and the value of the steel 50 percent. The TV tray table will be marketed as part of the “Back-To-School Housewares” program. The adjustable TV tray stand is a composite article that prima facie appears to be classifiable under more than one heading. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that the neither the wood tray nor the metal legs and mountings impart the essential character. Therefore, the adjustable TV tray shall be classified under the heading or subheading which occurs last in numerical order among those which equally merit consideration. In this instance the subheading for furniture of wood appears after the subheading for furniture of metal.
CBP rationale
The applicable subheading for the adjustable TV tray will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other wooden furniture: Other, Other.
Full text
N007457 March 6, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an adjustable tray table from China. Dear Ms. Aldinger: In your letter dated February 13, 2007, you requested a tariff classification ruling. The sample provided with your letter is floor standing adjustable TV tray. It consists of a wood tray and steel legs and mountings. The value of the wood is 50 percent and the value of the steel 50 percent. The TV tray table will be marketed as part of the “Back-To-School Housewares” program. The adjustable TV tray stand is a composite article that prima facie appears to be classifiable under more than one heading. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that the neither the wood tray nor the metal legs and mountings impart the essential character. Therefore, the adjustable TV tray shall be classified under the heading or subheading which occurs last in numerical order among those which equally merit consideration. In this instance the subheading for furniture of wood appears after the subheading for furniture of metal. The applicable subheading for the adjustable TV tray will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Other wooden furniture: Other, Other.." 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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