The tariff classification of patio table with cooler from China.

N071908 September 9, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Robert MacLean President, Char-Buster, Inc. 1285 Line #9 RR#1 Niagara on the Lake Ontario LOS 1J0, Canada RE: The tariff classification of patio table with cooler from China. Dear Mr. MacLean: In your letter dated August 12, 2009, you requested a tariff classification ruling. Photographs and description have been submitted for a 2-tier patio side table. The table features a removeable ice bucket for cooling beverages. The bucket measures 14 ¼ inches diameter by 8 1/4 inches deep and has two handles for transporting. The table measures 32 inches high and 16 inches in diameter and is designed to stand on the ground. Both the table and bucket are made of powder-coated steel. The applicable subheading for the steel patio table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division