The tariff classification of a micro-suede storage ottoman/side table from China.

NY R04734 August 30, 2006 CLA-2-94:RR:E:NC:SP:233 R04734 CATEGORY: Classification TARIFF NO.: 9403.80.6040 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a micro-suede storage ottoman/side table from China. Dear Mr. Crago: In your letter dated August 24, 2006, you requested a tariff classification ruling. The merchandise under consideration is identified as a micro-suede storage ottoman/side table, item number A035CA00319. The item is constructed of a wooden frame with a red micro-suede fiber outer covering and foldable iron legs. The ottoman/side table has a lid for access to storage, and features foldable steel legs. When the legs are folded, the item can be used as an ottoman. When the legs are unfolded/extended, the item can only be used as a side table as the legs will not support a person’s weight. The ottoman/side table measures approximately 22” in length by 16” in width by 18” in height. The micro-suede storage ottoman/side table is a combination article. It can be used in two disparate activities that are prima facie classifiable under two separate headings of the tariff. When used as an ottoman, the article is classifiable in heading 9401, Harmonized Tariff Schedule of the United States (HTSUS); as a side table, the article is provided for in heading 9403, HTSUS. Since no single heading sufficiently describes the whole product in issue, classification cannot be determined by reference to GRI 1, HTSUS. GRI 3 applies when multifunctional goods are put up for sale collectively but are prima facie classifiable under two or more headings of the tariff. GRI 3(b) covers composite goods or goods put up in sets for retail sale and provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, "essential character" has been construed to mean the attribute that strongly marks or serves to distinguish the article. In this case, the essential character of the storage ottoman/side table is not readily apparent. It is our belief that the essential character of the product is not distinguished by either the ottoman component or by the side table feature; the two activities play a more or less equal role in relation to the concept and use of the combination article. When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The heading which occurs last in numerical order of the two competing headings is 9403, HTSUS. Accordingly, the applicable subheading for the micro-suede storage ottoman/side table will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials… 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 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division