The tariff classification of mushroom table with matching stools from China.

N057637 May 11, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Karen Spaid International Control Buyer Children’s Group Inc. Dba HearthSong and Magic Cabin 7021 Wolftown-Hood Road PO Box 1049 Madison, VA 22727 RE: The tariff classification of mushroom table with matching stools from China. Dear Ms. Spaid: In your letter dated April 14, 2009, you requested a tariff classification ruling. The item is identified as mushroom table with two stools used outdoors for children ages two and up. The table measures 25 inches by 25 inches by 24.75 inches and each of the stools measure 13.5 inches by 13.5 inches by 12.75 inches, with both of the items composed of polyresin. Data specifications on the polyresin indicates that the chief weight of the compound is 48% natural stone as compared to 18.5% styrene, thereby the polyresin is considered agglomerated stone. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The table with two stools is a set for tariff classification purposes, with the essential character imparted by the table. The applicable subheading for the children’s mushroom table and stools made from polyresin will be, 9403.89.6010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division