The tariff classification of a loveseat set from China.

N009319 April 11, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.71.0010 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a loveseat set from China. Dear Ms. Morgan: In your letter dated April 5, 2007, you requested a tariff classification ruling. You have submitted a photograph of the Agio “Tete A Tete”. It is a patio loveseat set consisting of a loveseat made with an aluminum frame covered in a polyethylene wicker. It has upholstered cushions, a small travertine table in the middle of the loveseat and a matching ottoman. A 9’ umbrella is connected through a hole in the table. The loveseat set is packaged in one carton and is considered a set for Customs’ purposes. The essential character of the set is the loveseat. The applicable subheading for the loveseat set will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats, with metal frames, Upholstered, Household”. 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