H271649

U.S. Customs and Border Protection HQ H271649 December 28, 2022 OT:RR:CTF:CPMMA: KSG H271649 CATEGORY: Classification TARIFF NO.: 9403.60.8040, 9403.89.6015 Andrea K. Swanger Import Documents & Billing Intercon, Inc. 635 N. Billy Mitchell Road Salt Lake City, UT 84106 RE: Revocation of NY N004954, NY N028531, NY N021597, NY L80593, NY N085595, NY B85455, NY N255629, NY N084056, NY F82793, and NY N149696; tariff classification of dining tables sold as a unit with chairs Dear Ms. Swanger: This letter is in reference to New York Ruling Letter (“NY”) N255629, dated August 26, 2014, issued to you on behalf of Import Documents & Billing Intercon, Inc. Upon review, we have also reconsidered NY N004954, dated January 19, 2007, NY N028531, dated May 20, 2008, NY N021597, dated January 28, 2008, NY L80593, dated November 1, 2004, NY N085595, dated November 25, 2009, NY B85455, dated May 14, 1997, NY N084056, dated November 23, 2009, NY F82793, dated February 22, 2000, and NY N149696, dated March 16, 2011. In these rulings, dining chairs and a table were separately classified under the Harmonized Tariff Schedule of the United States (HTSUS), with the chairs being classified in heading 9401, HTSUS, and the table classified in heading 9403, HTSUS. We have reviewed NY N004954, NY N028531, NY N021597, NY L80593, NY N085595, NY B85455, NY N255629, NY N084056, NY F82793, and NY N149696; and determined that the reasoning is in error. Accordingly, for the reasons set forth below, CBP is revoking NY N004954, NY N028531, NY N021597, NY L80593, NY N085595, NY B85455, NY N255629, NY N084056, NY F82793, and NY N149696. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N004954, NY N028531, NY N085595, and NY N255629, was published on June 8, 2022, in Volume 56, Number 22 of the Customs Bulletin. In response to the publication, we received one comment that asked about additional rulings on outdoor furniture in which the set was determined not to meet the criteria of GRI 3(b) because they are packaged separately. Specifically, the commentor referenced the following rulings: NY N125879, dated October 29, 2010, NY F82793, dated February 22, 2000, NY N149696, dated March 16, 2011, and NY L89035, dated December 6, 2005. First, we note that a notice of proposed or final revocation also covers any rulings on the subject merchandise which may exist, but have not been specifically identified, as well as any treatment previously accorded by CBP to substantially identical transactions. However, in response to the concerns raised by the commenter, CBP has specifically identified and is revoking six additional rulings relating to the classification of outdoor patio furniture. Specifically, the following rulings are added to this revocation: NY N021597, NY L80593, NY B85455, NY N084056, NY F82793, and NY N149696. As concerns NY L89035, dated December 6, 2005, which the commenter cited, (classifying three (3) bar stools, a canopy and a bar in headings 9403 and 9401, HTSUS), we have determined that the articles classified in NY L89035 are different than the dining table sets made up only of chairs and a table that are the subject of this revocation. This ruling is therefore not included in the revocation. FACTS: Two cases involve a dining group of two chairs and a bistro table. In NY F82793, dated February 22, 2000, two plastic chairs and a plastic bistro table were sold together as a grouping but packaged separately. In NY N149696, dated March 16, 2011, two chairs and a bistro table with a steel frame and glass top were sold together as a grouping but packaged separately. Four cases involve a dining group of four chairs and a dining table. In NY N004954, an outdoor patio dining grouping was described as follows: Five (5) piece patio set consisting of four (4) chairs with removable cushions and one (1) table. There are four aluminum chairs with textile cushions and a table with a gas firepit insert that has a marble top and a resin base. In NY L80593, the dining grouping consisted of four chairs and a dining table with a wooden top and metal frame and legs. In NY N021597, the dining group was described as four chairs and a dining table with a stone top and metal base. In NY N028531, the dining group was described as four chairs and a dining table with a granite top and aluminum base. Two cases involve six (6) chairs and a dining table. In NY B85455, there were six chairs and a wooden dining table. In NY N085595, there were six chairs and a dining table with a slate top and aluminum base. Two cases involve eight (8) chairs and a dining table. In NY N084056, there were eight chairs and a wooden dining table. In NY N255629, there were eight wooden chairs and a wooden dining table. In each of the ruling letters at issue, the merchandise consisted of one table and a defined number of chairs sold together at retail as a unit. The furniture is imported either fully assembled or partially unassembled and shipped in one combined shipment, in separate boxes. In all the cases, one dining table and chairs are sold together solely as a unit. ISSUE: Whether the subject dining table with chair groupings are properly classifiable separately, with the chairs classified in heading 9401, HTSUS, and the table classified in heading 9403 or are the chairs and table classified together as a GRI 3(b) set in heading 9403, HTSUS, as other furniture and parts thereof. LAW AND ANALYSIS: Classification determinations under the HTSUS are made in accordance with the General Rules of Interpretation (“GRI”). 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The HTSUS provisions under consideration are as follows: 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: * * * 9403 Other furniture and parts thereof: * * * 9403.20.00 Other metal furniture….. Household: 9403.40 Wooden furniture of a kind used in the kitchen: * * * 9403.40.80 Other….. 9403.40.80.40 Dining tables….. * * * 9403.60 Other wooden furniture: 9403.89 Other…. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 94.03 states, in pertinent part: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, showcases, tables…., etc.) and also furniture for special uses. The EN to 94.01 states, in pertinent part : Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided they comply with the conditioned prescribed in Note 2 to this Chapter)..[.] Separately presented cushions and mattresses …... are excluded (heading 94.04)…[.] When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part. GRI 3(b) provides as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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 EN for GRI 3(b

Classification determinations under the HTSUS are made in accordance with the General Rules of Interpretation (“GRI”). 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.The HTSUS provisions under consideration are as follows:9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: * * *9403 Other furniture and parts thereof:* * *9403.20.00 Other metal furniture….. Household:9403.40 Wooden furniture of a kind used in the kitchen:* * *9403.40.80 Other…..9403.40.80.40 Dining tables…..* * *9403.60 Other wooden furniture:9403.89 Other…. The Harmonized Commodity Description and Coding System Explanatory Notes(“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 94.03 states, in pertinent part: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, showcases, tables…., etc.) and also furniture for special uses. The EN to 94.01 states, in pertinent part : Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided they comply with the conditioned prescribed in Note 2 to this Chapter)..[.]Separately presented cushions and mattresses …... are excluded (heading 94.04)…[.] When these articles are combined with other parts of seats, however, they remain classified in this heading. They al