The tariff classification of tables from China.

N289956 October 2, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4015; 9403.70.8015 Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong  China RE: The tariff classification of tables from China. Dear Ms. Shu: In your letter dated September 5, 2017, you requested a tariff classification ruling. Illustrative literature and a description were provided. The three table of the merchandise concerned are identified by you as “Skeleton” furniture. Item number 8342-31060 is a rectangular table that has a rectangular base consisting of skeleton bones, hands and feet, onto which the rectangular tabletop rests. Company provided information indicates that the table is composed of 90% plastic and 10% electronics, has a height of 31 inches, and is marketed and sold for the Halloween holiday. Item number 8342-30061 is a round table on a pedestal base. Surrounding the pedestal base are three upper skeleton torsos with skeleton skulls, all of which including the base, support the circular tabletop. Company provided information indicates that the table is composed of 90% plastic and 10% electronics, has a height of 30 inches, and is marketed and sold for the Halloween holiday. Item 8342-30064 is a round table that has a tri-leg base consisting of three skeleton leg bones with skeleton feet, onto which the circular tabletop rests. The tri-leg base supports the circular tabletop. Surrounding the tabletop are skeleton bones and skeleton skulls, which further assist in stabilizing the tabletop. Company provided information indicates that the table is composed of 90% plastic and 10% electronics, has a height of 30 inches, and is marketed and sold for the Halloween holiday. You indicate in your ruling request that, these are decorative pieces, which are marketed and sold for the Halloween holiday. Although the skeleton tables have decorative aspects, their primary purpose is for placement of various kinds of objects, and as such, the tables are utilitarian in nature and are excluded from being classified as festive articles of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). See New York rulings: N025050 dated March 26, 2008 and N087135 dated December 18, 2009. The applicable subheading for item number 8342-31060, item number 8342-30061 and item 8342-30064, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free. The applicable subheading for item number 8342-31060, item number 8342-30061 and item 8342-30064, if not made of reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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 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