The tariff classification of an inflatable coffee table from China.

PD C87674 May 26, 1998 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Alfred Li Manager Sofina Corporation 8350 Wingate Drive #916 Sarasota, FL 34238-5409 RE: The tariff classification of an inflatable coffee table from China. Dear Mr. Li: In your letter dated May 6, 1998, you requested a tariff classification ruling. The furniture item consists of an inflatable coffee table made of polyvinyl chloride (PVC) and wood. Photographs and a sample accompanied your letter. The table, when fully inflated measures approximately 37" X 23" X 16", has a plywood enforced inlay and four rigid plastic legs that fit into the inflated table top. The table is designed for both indoor and outdoor use. The sample is being returned to you under separate cover. The applicable subheading for the chair will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture of plastics; household. The duty rate will be 0.5 percent ad valorem. - 2 - 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio