The tariff classification of a folding metal table with wooden veneered top from China.

N091263 February 5, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8080 James Wann Operations Manager Dimensions Furniture 341 Gradle Drive Carmel, IN 46032 RE: The tariff classification of a folding metal table with wooden veneered top from China. Dear Mr. Wann: In your letter dated January 18, 2010, you requested a tariff classification ruling. Style number 8809 is a metal folding table with an engineered wood table top and steel legs that fold together in two sets of two legs. The legs of the table do not mechanically fold independently of one another. The round wooden table top is composed of medium-density fiberboard (MDF) with wood veneer on the top and surface and around the edge. It is stated by you that the weight of the finished wood table top is 24.9 pounds and costs $16.12 versus the weight of the metal parts at 8.8 pounds with a cost of $3.90. Additionally you believe that the classification of the folding metal table with wooden table top is classified under Harmonized Tariff Schedule of the United States (HTSUS) 9403.60.8080 – not a classification as listed in the final determination of antidumping case number A-570-868. With regard to the classification listed in the final determination, message number 2154208 dated June 3, 2002, “the HTSUS subheadings are provided for convenience and Custom and Border Protection (CBP) purposes, and the Department of Commerce’s written description of the merchandise is dispositive.” The subject table is composed of different components [wood, metal] and is considered a composite good. Regarding the essential character of the table, the Explanatory Notes to 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 part that imparts the essential character to the composite good. In this case, the wooden table top component imparts the essential character to the good. The applicable subheading for the folding table 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division