The tariff classification of a table base with four stools from the Philippines.

NY R01443 February 15, 2005 CLA-2-94:RR:NC:SP:233 R01443 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of a table base with four stools from the Philippines. Dear Ms. Schmidt: In your letter dated February 10, 2005, you requested a tariff classification ruling. The item to be imported is identified as Conner table base with 4 stools, SKU 2058786. It consists of one metal folding table base, and four upholstered stools for seating/ottoman. The table base is considered an incomplete table. The set does not include a glass tabletop which is sold separately. The table base is made of a round tube metal and powder coated. Each stool has a 64% metal and 36% wooden frame, is upholstered with microfiber fabric, and has a California standard foam filling. 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 base with four stools is a set for tariff classification purposes, with the essential character imparted by the table base. The applicable subheading for the table base with four stools will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be Free. 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