The tariff classification of a table furniture component from Mexico

N361947June 5, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.91.0080
Victor Saucedo OrtegaCalle Candilejas 3Santa Clara Del Cobre 61800MexicoRE: The tariff classification of a table furniture component from MexicoDear Mr. Ortega:In your letter dated
June 1, 2026
, you requested a tariff classification ruling. In lieu of samples, technical andillustrative literature, a product description, and a manufacturing synopsis were provided for review.The “Round Tabletop” is a table furniture component that is constructed of a plywood core underlayment anda copper clad sheet metal surface. The tabletop is 60” in diameter, 2” thick, and weights 108 lbs. The copperclad sheet metal surface is 1 mm thick and extends throughout the complete diameter of the tabletop. Afterimportation into the United States (U.S.), the table furniture component will be mounted to table legs, a tablepedestal, or a table base foundation. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes theofficial interpretation of the Harmonized System at the international level.EN IX to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, compositegoods made up of different components shall be taken to mean not only those in which the components areattached to each other to form a practically inseparable whole but also those with separable components,provided these components are adapted one to the other and are mutually complementary and that togetherthey form a whole which would not normally be offered for sale in separate parts.”The “Round Tabletop” is a composite good comprised of different materials (wood, metal (copper)) anddifferent components (tabletop core, tabletop surface). The wooden tabletop core and the sheet metal coppertabletop surface materials are adapted one to the other, are mutually complementary, and together they form aunitary whole. The wooden tabletop core provides for structural integrity, secure mounting, fitting, andpositioning for the sheet metal copper clad tabletop surface. The wooden tabletop core prevents the sheetmetal copper clad surface from flexing or deflecting once items are placed onto the tabletop surface. Thewood material underlayment is the indispensable attribute that strongly marks or serves to distinguish the
structure, core or condition of the article. The essential character of the “Round Tabletop,” as a whole, isimparted by the wooden material component.The applicable subheading for the subject merchandise will be 9403.91.0080, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of wood: Other.” The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division