The tariff classification of a table and chair set from China.

N046297 December 18, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8040 Ms. Martha Taylor John S. James Co. 2718 John Deere Drive Knoxville, TN 37917 RE: The tariff classification of a table and chair set from China. Dear Ms. Taylor: In your letter dated December 4, 2008, on behalf of MECO Corp., you requested a tariff classification ruling. At issue is the classification of chairs, style numbers WS01 and WS04, and folding table, style number WST1, packaged and sold as a set. The table top has a 38 inch diameter and is made of medium density fiberboard with oak veneer. The top is supported by powder-coated steel tubing frame and legs. The legs fold out to make the table 30 inches high and fold up independently of each other. The chairs feature a full back of wood and the seat of each chair has textile padding for comfort. The chairs and table will be packed, shipped and sold together. Each set will be packaged and shipped in one carton and will be sold as a set.   The table and chair sets are considered sets for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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.  When the essential character of a set can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character. In this case, the table imparts the essential character to the set. The subject table is composed of different components [wood, metal] and is considered a composite good. Regarding the essential character of this set, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. 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 wood component imparts the essential character to the good. The applicable subheading for the table and chair set will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables”. 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