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The tariff classification of a Voting Table from Taiwan.
Issued March 24, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024448 (March 24, 2008)
Tariff classification
HTS codes: 9403.70.8030
Headings: 9403
Product description
The table is used for marking ballots and features plastic dividers to provide privacy. The table top is composed of plastic and measures 22 inches by 19 inches and is 2 ½ inches high. The floor-standing table is supported by four 36 inch aluminum legs with anodized finish. The privacy divider is composed of corrugated plastic measuring 51 inches by 21 inches and is folded in three parts to be attached to the plastic table top. The plastic and the metal used to construct the Voting Table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good.
CBP rationale
The applicable subheading for the Voting Table will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: other: other”.
Full text
N024448 March 24, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Shameema Hafsa Sandy & Rafica, Inc. 1725 Cascade Boulevard Shasta Lake, CA 96019 RE: The tariff classification of a Voting Table from Taiwan. Dear Ms. Hafsa: In your letter dated March 5, 2008, you requested a tariff classification ruling. Photographs and description have been submitted for a voting table. The table is used for marking ballots and features plastic dividers to provide privacy. The table top is composed of plastic and measures 22 inches by 19 inches and is 2 ½ inches high. The floor-standing table is supported by four 36 inch aluminum legs with anodized finish. The privacy divider is composed of corrugated plastic measuring 51 inches by 21 inches and is folded in three parts to be attached to the plastic table top. The plastic and the metal used to construct the Voting Table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good. The applicable subheading for the Voting Table will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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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