The tariff classification of a table from India.

N279494 October 19, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0018 William M. Stringfield Attorney in Fact William M. Stringfield 105 W. Victoria Street Long Beach, CA 90805 RE: The tariff classification of a table from India. Dear Mr. Stringfield: In your letter dated August 29, 2016, on behalf of Hillsdale Furniture LLC, you requested a tariff classification ruling. A photograph was provided and a partial material breakdown table was provided. The merchandise concerned is identified by you as the “Lorient “C” Shape Accent Table.” The table consists of a rectangular metal “C” shaped frame with a rectangular solid wood Mango tabletop. The company provided breakdown table indicates that the cost of the metal greatly exceeds that of the cost of the solid wood tabletop. No other material breakdown variables were provided, such as weight of the metal frame in comparison to the weight of the solid wood tabletop or the surface area of the two composition materials. Additional information provided by Hillsdale Furniture LLC clarifies that the metal “C” shaped frame has an aged steel metal finish and that the solid wood Mango tabletop has a distressed, washed-out charcoal gray finish. The depicted photo indicates that the table has an angular geometric design. This table measures 15.75 inches wide by 19.5 inches deep by 24 inches high. The “Lorient “C” Shape Accent Table” is composed of different components (base metal frame and solid wood tabletop) and is considered a composite good for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), at 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.We recognize that the tabletop provides for the functionality of the furniture piece, in that it provides the working surface for food and drink, and other objects to be placed upon its surface. Nevertheless, it is the contemporary shape of the metal frame with its aged steel metal finish, reflected by its significant cost over that of the solid wood tabletop, which attracts one to purchase such an accent table. The frame provides an “art deco” appeal with a twist of being aged, while complementing the distressed and washed-out look of the tabletop. It is our opinion that the art deco metal frame, finished in aged steel, imparts the essential character to the “Lorient “C” Shaped Accent Table.” The applicable subheading for the “Lorient “C” Shape Accent 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division