The tariff classification of outdoor furniture from Taiwan.

NY 868451 NOVEMBER 14, 1991 CLA-2-94:S:N:N1:233 868451 CATEGORY: Classification TARIFF NO.'s: 9403.70.8030; 9401.71.0030 & 9401.79.0035 Ms. Jennifer Scott Expeditors International of Washington, Inc. 19119 16th Ave. S., P.O. Box 69620 Seattle, WA 98168-6920 RE: The tariff classification of outdoor furniture from Taiwan. Dear Ms. Scott: In your letter dated October 31, 1991, on behalf of Travel Chair Company, Gig Harbor, Washington 98335, you requested a tariff classification ruling. The furniture items consist of five styles, model #'s 91916- 489, 889, 189, 989 and 1089. The first, model #91916-489, is a Folding Table with four attached seats. It is constructed of high quality ABS plastic and aluminum alloy that sets up in minutes and requires no assembly. The table is sturdy enough to support 330 pounds per seat which folds into a compact 4-1/2" x 16" x 33" lightweight case. The second, model #91916-889, is an upholstered Stadium Chair. It has a sturdy metal frame with vinyl-covered 2" foam seat and a 1/2" padded back rest. The back folds down into a compact 12" x 12" square, creating its own carrying handle. It is not elevated from the ground, easily hooks onto stadium and bleacher seats and comes in a combination of colors. The third, model #91916-189, is a portable Travel Chair that stores easily in its own bag and snaps together in just seconds. It is composed of salt-water-resistant power-coated 3/4" steel tubing and fully washable canvas. The chair has a choice of colors; red, blue or green with matching colored frame. The fourth, model #91916-989, is an Ultimate Folding Beach Chair with armrests and a spring supported seat designed for comfort. It is made of a 3/4" powder-coated steel frame with nylon seat and back that folds into a flat, compact easy-to-store unit. The chair is available in various colors. The fifth, model #91916-1089, is the S.L.C. (Stupid Little Chair). It has a 3/4" powder-coated frame with nylon back and seat, and folds in half for easy carrying and storage. The chair is available in various colors. All the chairs are designed to stand on the floor or ground. The applicable subheading for the outdoor plastic Folding Table, model #486, will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastic, other, other. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the outdoor upholstered seat with metal frame, model #889, will be 9401.71.0030, HTSUS, which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, upholstered. The rate of duty will be 4 percent ad valorem. The applicable subheading for the outdoor chairs with metal frames, models 189, 989 & 1089, will be 9401.79.0035, HTSUS, which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, other, other. The rate of duty will be 4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport