The tariff classification of tables from China.

N242445 June 21, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Nisha Sevilla Rooms To Go 11540 US Highway 92 East Seffner, FL 33584 RE: The tariff classification of tables from China. Dear Ms. Sevilla: In your letter dated May 24, 2013, you requested a tariff classification ruling. Illustrative photos and material breakdown tables were provided. The merchandise concerned belongings to the furniture group identified as Lifestyle: Modern Horizons. Item number 8108-65 is a cocktail table. Item number 8108-05 is an end table. Item number 8108-95 is a sofa table. All three tables consist of a glass tabletop, metal legs, and a wood shelf. Each table is imported in knockdown condition for shipping purposes. For purposes of this ruling, each item is imported with all of its components to form one table, and is packaged in one box. The cocktail table is comprised of two SKU numbers: SKU 22081082 with item 8108-65T (shaped cocktail table top) and SKU 22181084 with item number 8108-65B (shaped cocktail table base with wood shelf). This table features a 10mm clear tempered glass tabletop measuring 49 inches by 28 inches, contains a Medium-density Fiberboard (MDF) walnut veneered shelf, and has metal legs with aluminum pucks.
The end table is comprised of two SKU numbers: SKU 23081083 with item 8108-05T (round end table top) and SKU 23181085 with item number 8108-05B (round end table base with wood shelf). This table features a 10mm clear tempered glass tabletop measuring 24 inches by 24 inches, contains a Medium-density Fiberboard (MDF) walnut veneered shelf, and has metal legs with aluminum pucks.
The sofa table is comprised of two SKU numbers: SKU 23881089 with item 8108-95T (shaped sofa table top) and SKU 23981081 with item 8108-95B (shaped sofa table base with wood shelf). This table features a 10mm clear tempered glass tabletop measuring 49 inches by 20 inches, contains a Medium-density Fiberboard (MDF) walnut veneered shelf, and has metal legs with aluminum pucks.
Under the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS), specifically at GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the glass tabletops impart the essential character to each of the unassembled tables. For each of the three tables, we recognize that the cost of the metal exceeds the cost of the glass and wood, taken separately. Never the less, for each of the three tables: the component percentage of the constituent material for the glass exceeds that of the metal and wood; the weight of the glass exceeds that of the metal and wood; the entire flat surface area of the tabletop is composed of glass; and the glass tabletop allows one to fulfill the functionality of the table, which is to place items upon for various purposes depending upon individual choice. Accordingly, the tables are classified in subheading 9403.89 – furniture of other materials. The applicable subheading for item 8108-65 (cocktail table), item 8108-05 (end table) and item 8108-95 (sofa table), will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” 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, Thomas J. Russo Director National Commodity Specialist Division