The tariff classification of a Table with Two Chairs Set from China.

NY L86134 July 18, 2005 CLA-2-94:RR:NC:SP:233 L86134 CATEGORY: Classification TARIFF NO.: 9401.79.0045 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a Table with Two Chairs Set from China. Dear Mr. Hoffacker: In your letter dated July 12, 2005, on behalf of Murray Feiss Import LLC, you requested a tariff classification ruling. The merchandise to be imported is Item #RF88/BK, Table with Two Chairs Set. The chairs are made of a metal frame with a wooden seat. The table is made of a wooden top with a metal frame. The table and chairs will be packaged together for retail sale. You have submitted a picture and a value breakdown of the table and chairs with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Table with Two Chairs Set is a set for tariff classification purposes, with the essential character imparted by the chairs. The applicable subheading for the Table with Two Chairs Set will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Other: Household.” The rate of duty will be Free. The merchandise in question may be 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 and Border Protection. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division