The tariff classification of a table from India

N333172 June 1, 2023 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.89.6015 George Brown Jofran Sales, Inc. 1 Jofran Way Norfolk, MA 02056 RE:      The tariff classification of a table from India Dear Mr. Brown: This ruling is being issued in reply to your letter dated May 26, 2023, requesting a tariff classification determination.  In lieu of a sample, a picture and product descriptions were provided. The subject article is identified as a Black Marble C-Table with SKU # 2330-BELLABLK.  It is a 22" high, C-shaped table made of natural stone.  The edge-beveled tabletop and the horizontal foot measure 14" (W) x 10" (D).  The table is intended to hold snacks, a TV remote, or other small items for someone seated at home on a chair, lounger, or sofa.  It will be imported assembled and is made in India. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized.  The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.  The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport.  (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships).  Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.  The subject table meets this definition of furniture. The applicable classification for the Black Marble C-Table, SKU # 2330-BELLABLK, will be subheading 9403.89.6015, HTSUS, which provides "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other household.” The general 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 the internet at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division