The tariff classification of furniture from China and Malaysia.

N008492 March 21, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9403.20.0015 Ms. Melissa Bautch Ashley Furniture One Ashley Way Arcadia, WI 54612 RE: The tariff classification of furniture from China and Malaysia. Dear Ms. Bautch: In your letter dated March 16, 2007, you requested a tariff classification ruling. You have submitted photographs of four sets of furniture. Each set will be packaged in one box; they are all considered sets for Customs purposes. The first is item number D191-225, LaSour, which consists of a table and four chairs. The table base is made of wood with a beveled glass tabletop. The four chairs are made of cherry stained wood with vinyl-upholstered seats. Item number D273-225, Garret, consists of a table with four chairs. The table is made of a pine stained wood. The chairs are also made of pine stained wood with a splat back and hardwood seat. Item number D423-113, Alison Hall, consists of a counter table with 2 bar stools. The table has a metal frame with a brown wood top. The backless bar stools are metal framed with rush upholstered cushion seats. Item D423-225, Alison Hall, consists of a rectangular table with 2 benches. The table has a metal frame with a brown wood top. The backless benches are white metal framed with rush upholstered cushion seats. The furniture sets are sets that are classified under General Rules of Interpretation (GRI) 3 (c) which states: When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading that occurs last in numerical order among those that merit equal consideration. In this case, each of the four sets will be classified under the subheading for the tables. The applicable subheading for item numbers D191-225 and D273-225 will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture, Other, Dining Tables”. The rate of duty will be free. The applicable subheading for item numbers D423-113 and D423-225 will be 9403.20.0015, HTSUS, which provides for “Other metal furniture, Household, 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