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NY N026923

May 5, 2008



TARIFF NO.: 9403.89.6010

Mr. John Vyborny
Capin Vyborny
949 West Bell Road
Nogales, AZ 85621

RE: The tariff classification of outdoor patio tables from Mexico.

Dear Mr. Vyborny:

In your letter dated April 25, 2008, on behalf of KNF Design Manufacturing, Inc., you requested a tariff classification ruling.

You have submitted photographs and a description for outdoor patio tables. Each table is composed of a steel iron base and features a concrete [colored cement] table top with embedded pieces of stained glass, stone and various ceramic tiles. Nine photos were provided to show the variety of designs available for the tables. The tops vary in design but all are made of concrete and stained glass. Some of the table tops incorporate stone and/or tiles in addition to the stained glass. The sizes range from small for children to large for group seating.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as the patio table is a composite good [metal, stone, glass] its classification is governed by GRI 3(b), HTSUS, which reads as follows:

3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The bed is prima facie classifiable under subheading 9403.20.0015, HTSUS, as “Other furniture and parts thereof: other metal furniture, Household: other” and under subheading 9403.89.6010, HTSUS, as “Other furniture of parts: Other.”

Composite goods are classifiable as if they consisted of the component which gives them their essential character. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is that which is indispensable to the structure, core, or condition of the article. In addition, EN VIII to GRI 3(b), at page 4, provides further factors which help determine the essential character of goods. It reads, as follows:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

It is our observation that the glass and stone components plays a more important role in the use of the product than the metal. Consequently, it is our opinion that stone and glass imparts the essential character to the outdoor patio tables.

The applicable subheading for the outdoor patio tables will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: 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 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.


Robert B. Swierupski

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