The tariff classification of dining room chairs, a dining room table and a baker’s rack from the Philippines.

NY H80289 May 10, 2001 CLA-2-94:RR:NC:SP:233 H80289 CATEGORY: Classification TARIFF NO.: 9401.71.0010; 9403.20.0010 Ms. Michelle M. Breslin Rooms to Go 11540 Highway 92 East Seffner, FL 33584 RE: The tariff classification of dining room chairs, a dining room table and a baker’s rack from the Philippines. Dear Ms. Breslin: In your letter dated April 26, 2001, you requested a ruling on tariff classification. The submitted photograph depicts four dining room chairs, a dining room table and a baker’s rack. The chairs have metal frames with upholstered seats. The table has a metal base with a glass and stone top. The stone surrounding the glass is a natural fossil stone. The baker’s rack is made of metal with a fossil stone shelf. The applicable subheading for the dining room chairs will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seat, with metal frames: upholstered, household. The rate of duty will be free. The applicable subheading for the dining room table and the baker’s rack 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. You have also requested the tariff classification of a mirror frame, without the mirror, made of fossil stone. Your inquiry does not provide enough information for us to give a classification ruling on the item. Please submit a sample of the “fossil stone” mirror frame. If a complete sample is too large to submit, please submit a portion of the stone material used to make this frame. Please submit a picture of the article and indicate the dimensions of the mirror frame. In addition, please provide a complete breakdown by weight of each component in this article. Does it consist of pure stone or mineral material? Please indicate precise mineralogical or geological name of this material. Does the product consist of stone or mineral material agglomerated with plastics? If so, please indicate the percentage by weight of stone or mineral material and the percentage by weight of plastics material. Are the two materials uniformly agglomerated throughout the body of the article? You have also asked for the guidelines for requesting binding rulings. Enclosed for your reference is the information required in ruling requests. 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