The tariff classification of an outdoor dining set from China.

N028531 May 20, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.71.0010; 9403.89.6010 Mr. John Whitson Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an outdoor dining set from China. Dear Mr. Whitson: In your letter dated May 15, 2008, you requested a tariff classification ruling. You have submitted a value and weight breakdown plus a photograph for a 5 piece outdoor dining set, Costco item number 257350. The set consists of four chairs with textile cushions and one granite top table. They will be packaged in three boxes. The chairs have an aluminum frame covered with an all weather resin wicker. Each chair includes a textile covered cushion. The table is constructed with a natural granite top with the base made of an aluminum frame covered with an all weather resin wicker. Based on the value and weight breakdowns, the granite top imparts the essential character of the table. The applicable subheading for the four chairs 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. The applicable subheading for the table will be 9403.89.6010, HTSUS, which provides for ‘Furniture of other materials: Other: Other: 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