The tariff classification of a banquet table from China.

NY M86480 September 12, 2006 CLA-2-94:RR:NC:SP:233 M86480 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. John Yates M & M Global Brands, Inc. 7930 Deering Ave. Canoga Park, CA 91304 RE: The tariff classification of a banquet table from China. Dear Mr. Yates: In your undated letter received by us on September 8, 2006, you requested a tariff classification ruling. The item under consideration is a banquet table constructed of a molded plastic top with metal legs that fold inward. The table measures 183cm L x 76cm W x 72cm H when opened and 91.5cm x 76cm x 8.6cm when closed. You have submitted a diagram of the table with your request. The plastic top and the metal legs used to construct the banquet table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic top imparts the essential character to the good.       The applicable subheading for the banquet table will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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