The tariff classification of an end table from China.

N265926 June 30, 2015 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 William M. Stringfield Customs Brokers/Ocean Freight Forwarders 105 W. Victoria St. Long Beach, CA 90805 RE: The tariff classification of an end table from China. Dear Mr. Stringfield: In your letter dated June 9 2015, on behalf of Hillsdale Furniture LLC, you requested a tariff classification ruling. A photograph was provided with your letter. Item number 2885-870/1 is described as the “Abington glass top pewter end table.” The tabletop is composed of tempered glass, and measures 26 inches by 26 inches by 8 millimeters. The table is 22 inches high and 26 inches deep. Company provided information indicates that the weight of the glass tabletop moderately exceeds that of the pewter bass, while the value of the pewter bass is significantly more than the value of the glass tabletop. The Abington glass top pewter end table is composed of different components (a glass table top and a pewter base), and is considered a composite good for tariff purposes. 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. The Online Oxford English Dictionary defines a “table” as a piece of furniture consisting of a raised flat top of wood, stone, or other solid material, supported on one or more legs, and providing a level surface for working at or on which to place things for various purposes. Normally, the tabletop is a critical factor in determining the essential character of a table as it provides for the functionality of such an item. However, as the physical appearance of the pewter base (frame), which forms the understructure for the glass tabletop, cost considerably more, is substantial in nature, and has decorative consumer appeal, we are of the opinion that the essential character of the merchandise concerned is imparted by the pewter base. The applicable subheading for the Abington glass top pewter end table will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 E-Mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division