N347128

N347128 April 15, 2025 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9903.88.03; 9903.01.24 Jacquelyn Votra Trans-Border Global Freight Systems 2103 Route 9 Round Lake, NY 12156 RE: The classification of dining tables from China Dear Ms. Votra: This ruling is being issued in response to your letter dated March 26, 2025, requesting a tariff classification determination on behalf of your client, Pineapple Contracts Unlimited, on dining tables. In lieu of samples, pictures, a website URL, and product descriptions were provided. The subject articles are five dining tables under the Cumulus Plus and Cumulus names. They all have laminated MDF tabletops and either one or two powder-coated steel pedestal bases. They are made in China and will be imported unassembled. Per the submission, the Cumulus Plus tables are of a heavy-duty design for use in mental health hospitals, prisons, and learning disability treatment centers and the standard Cumulus tables are of a heavy-duty design for use in hospitals, learning disability treatment centers, and homes for the disabled. The Cumulus tables are described in the submitted literature as follows: Cumulus tables’ strong pedestal, solid base plate and tabletop support are made from solid steel, providing strength, durability and stability. Where standard tables may break under extreme treatment, risking harm to patients and staff, Cumulus tables are designed to remain strong and safe. For added security, Cumulus tables feature security fixings to prevent tampering or removal of fixings. Per the provided webpage, the Cumulus Plus tables have the following additional attributes: Heat and impact resistant laminate top Solid steel base plate provides strength and stability 12 diameter steel pedestal for added strength Heavily weighted to deter misuse Wheelchair accessible Strength and stability tested for severe contract use Static weight tested to 1000 lbs. The Cumulus Plus Dining Table with SKU number 2CSPT-1890-PAG-ROC is a rectangular table with rounded edges. It is comprised of a wood-tone laminated MDF tabletop supported by two heavy-duty pedestal bases. The table measures 29.1" (H) x 70.8" (W) x 35.4" (D). See image below: The Cumulus Plus Dining Table with SKU number 2CSPT-9090-PAG-MAW is a square table with rounded edges. It is comprised of a white laminated MDF tabletop supported by one heavy-duty pedestal base. The table measures 29.1" (H) x 35.4" (W) x 35.4" (D). See image below: The Cumulus Dining Table with SKU number 2CST-1590-PAG-MAW is a rectangular table with rounded edges. It is comprised of a white laminated MDF tabletop supported by two pedestal bases. The table measures 29.1" (H) x 59" (W) x 35.4" (D). See image below: The Cumulus Dining Table with SKU number 2CST-1212-PAG-MAW is a square table with rounded edges. It is comprised of a white laminated MDF tabletop supported by a single pedestal base. The table measures 29.1" (H) x 47.2" (W) x 47.2" (D). See image below: The Cumulus Dining Table with SKU number 2CST-7070-PAG-MAW is a square table with rounded edges. It is comprised of a white laminated MDF tabletop supported by a single pedestal base. The table measures 29.1" (H) x 27.5" (W) x 27.5" (D). See image below: 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. The subject tables are within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS. Because the articles are composed of different materials (metal and laminate), they are considered composite goods for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Barring significant evidence to the contrary with respect to the classification of tables, U.S. Customs and Border Protection (CBP) has historically found that the material comprising the tabletop imparts the essential character. (See NYRLs N315828 and N334127.) These tables are no exception. The laminated MDF tabletops provide theses tables with their functionality. Accordingly, the applicable classification for the Cumulus Plus Dining tables (SKU numbers 2CSPT-1890-PAG-ROC and 2CSPT-9090-PAG-MAW) and the standard Cumulus Dining tables (SKU numbers 2CST-1590-PAG-MAW, 2CST-1212-PAG-MAW and 2CST-7070-PAG-MAW) will be subheading 9403.60.8040, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Dining Tables.” The general rate of duty will be free. In your submission you inquired whether these tables were eligible for classification in subheading 9817.00.96, HTSUS, under the Nairobi Protocol, as articles for the handicapped. The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically state that "articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing article" are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states that "the term 'blind or other physically or mentally handicapped persons' includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working." Although these articles are of a particularly robust and heavy-duty construction, and are designed for use in institutions such as mental health units, prisons, hospitals, learning 

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to 

these facts at the time of importation, you should bring this to the attention of 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 periodic verification by CBP. 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 seth.mazze@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division