The tariff classification of banquet tables, stack chairs and table bases from China.

NY G88405 March 19, 2001 CLA-2-94:RR:NC:SP:233 G88405 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9401.71.0010; 9403.20.0010 Mr. Daniel Wackerman John A. Steer Co. 28 S. Second Street Philadelphia, PA 19106 RE: The tariff classification of banquet tables, stack chairs and table bases from China. Dear Mr. Wackerman: In your letter dated March 9, 2001, on behalf of Kravitz-Barsky-Fleming, you requested a ruling on tariff classification. The submitted photographs depict the following items to be imported: Plywood folding banquet tables with metal bases and legs - The tables are either round or rectangular, made of plywood with aluminum bases/legs and stackable. Stack Chairs - The chairs are metal, stackable chairs with upholstered seats and backs. Table bases - The table bases are made of cast iron with steel columns, with a powder-coated finish. The applicable subheading for the plywood folding banquet tables will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. The applicable subheading for the stack chairs will be 9401.71.0010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household. The rate of duty will be free. The applicable subheading for the table bases will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household. The rate of duty will be free. The merchandise is not subject to quota restraints or visa requirements, nor is it regulated by other government agencies. You have asked whether the merchandise is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division