The tariff classification of tables from China.

N020314 December 12, 2007 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of tables from China. Dear Ms. Bautch: In your letter dated November 29, 2007, you requested a tariff classification ruling. You have provided photographs and descriptions for six tables. Style number T806-1 is described as the “Bellissimo Rectangular Cocktail Table.” It is constructed with a wooden base, a wood framed glass top and ornate scroll metal legs. Style number T806-3 is described as the “Bellissimo Rectangular End Table” and the T806-4 is described as the “Bellissimo Sofa Table.” These items are constructed with a wood base and top which are supported by ornate scroll metal legs. Style number T508-4 is described as the “Hathaway Sofa Table” and number T-508-6 is described as the “Hathaway Round End Table.” These items are constructed of ornate metal legs with shelf and top of wood. Style number T508-8 is described as the “Hathaway Round Cocktail Table.” As with the other two tables in this series it is constructed with ornate metal legs and wooden shelf and top. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. Inasmuch as the tables are composite goods [metal, wood] their classification is governed by GRI 3(b), HTSUS, which reads as follows: 3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. You have provided additional information about the products including a value breakdown and a component material breakdown by weight. These breakdowns show that the value and the weight of the wood component exceed the value and weight of the metal. It is our observation that the wood component plays a more important role in the use of the product than the metal. Subsequently, it is our opinion that wood imparts the essential character to the tables. The applicable subheading for the tables will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden 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