The tariff classification of the "Relaxer Side Table" from China.

N080035 November 12, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Nicholas D’Andrea Delmar International Inc. 147-55 175th Street New York, NY 11434 RE: The tariff classification of the “Relaxer Side Table” from China. Dear Mr. D’Andrea: In your letter dated October 9, 2009, on behalf of MR. BAR-B-Q, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The Relaxer Side Table (Item #20001BBB, 20001CP and 20001P) is a tray-like attachment designed to be mounted onto the arm of a beach or lounge chair to hold food, drinks and miscellaneous small items such as cell phones and sunglasses. The attachment is composed of molded plastics and incorporates two rectangular recessed compartments and two cup holder type recessed compartments. The product has a sliding attachment mechanism that adjusts with two long screws to fit onto different styles of chairs. As you requested, the sample will be returned. You have suggested classification in subheading 9401.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats. Although this side tray is designed to be attached to a chair, it does not meet the definition for parts as described in the Explanatory Notes to head 9401.90. Those Notes state, “The heading…covers identifiable parts of chairs, or other seats, such as backs, bottoms and arm-rests…and spiral springs assembled for seat upholstery.” This side table attachment is considered to be an accessory rather than a part and therefore it is not eligible for classification as parts of furniture in subheading 9401.90, HTSUS. The applicable subheading for the Relaxer side table will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division