The tariff classification of a dining table from China.

N251915 April 25, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8040 Anna Battaglia Rooms To Go 11540 US Highway 92 East Seffner, FL 33584 RE: The tariff classification of a dining table from China. Dear Ms. Battaglia: In your letter dated March 27, 2014, you requested a tariff classification ruling. Illustrative literature was provided. Item number 71125DI is a dining table. The dining table consists of an iron pipe frame onto which a tabletop made from Medium-density fibreboard (MDF) having an inserted rectangular band of slate tiles is placed. The Company provided specification table indicates that the weight of the MDF is significantly higher than the weight of the iron pipe frame, and although not quite marginal to the point of de-minimis, the weight of the MDF is substantially higher than the weight of slate. For cost figures the specification table further indicates that the cost of the MDF is greater than the cost of the iron pipe frame and slate, while both the iron pipe frame and slate have appreciable cost when compared against the cost of the iron pipe frame. When viewing the photo of the illustrative literature, the slate band appears to simply accent the MDF tabletop. Item number 71125DI, dining table, is composed of different components (i.e. base metal, MDF and slate) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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 material or component that imparts the essential character to the composite good. Even with taking into account the decorative nature of the iron pipe frame, including available iron pipe frame chairs with an identical pattern of metalwork, we cannot dismiss the significant weight and the cost of the MDF over that of the iron pipe frame. We further recognize that the iron pipe frame provides the structure onto which the tabletop is placed, however, the MDF tabletop with its accented slate rectangular band provides for the functionality of the dining table, which is the gathering of persons around for purposes of food and drink, and social conversation. Accordingly, the essential character of the dining table is imparted by the MDF tabletop. The applicable subheading for the 71125DI, dining table, will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Dining tables.” 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 E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division