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NY 869516

DECEMBER 13, 1991

CLA-2-94:S:N:N1:233 869516


TARIFF NO.: 9401.79.0045; 9403.20.0010

Mr. Steven Sauer, V.P.
Grand Basket Co., Inc.
5306 Grand Avenue
Maspeth, New York 11378

RE: The tariff classification of chairs and tables from China.

Dear Mr. Sauer:

In your letter dated December 5, 1991, you requested a tariff classification ruling.

The furniture items consist of three chairs, model #'s 60- 6023, 60-6021, 60-6022, and two tables, model #'s 60-6024 and 60- 6025. They are constructed of wrought iron frames with woven rattan seats, backs, and tabletops. The first chair, model #60- 6023, measurements are 25" OW x 18" D x 37" H, and seat dimensions are 20" W x 18" D. The second chair, model #60-6021, has a size of 16-1/4" Dia. x 35-3/4" H. The third chair, model #60-6022, dimensions are 27" OW x 18-1/2 D. The first table, model #60-6024, measurements are 30" Dia x 30" H, and the second, model #60-6025, has a size of 20" Dia x 23" H. Based on the component material breakdown by weight and value which accompanied your letter, the essential character of the chairs and tables are imparted by the wrought iron material. The items are used in the household and designed for placing on the floor or ground.

The applicable subheading for the chairs made from wrought iron frames with rattan seats and backs will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats with metal frames, other, other, household. The rate of duty will be 4 percent ad valorem. The applicable subheading for the tables comprised of wrought iron frames with woven rattan tabletops will be 9403.20.0010, HTSUS, which provides for other furniture and parts thereof, other metal furniture, household. The rate of duty will be 4 percent ad valorem.

A copy of this ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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