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NY 870663


JANUARY 28 1992

CLA-2-94:S:N:N1:233 870663

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickery Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a sofa table from Taiwan.

Dear Ms. Bonace:

In your letter dated January 16, 1992, you requested a tariff classification ruling.

The furniture item is a metal sofa table, Blair Product #6622. The table is brass plated with a built-in magazine rack at the side and has a 13" x 9-3/8" glass top and hardware. The items are ordered and shipped together in the same carton and are intented to be used with each other. The items are put up together for retail sale and by assembly they become a complete article. They are treated as a single article for classification purposes. Based on the component material breakdown by weight and value which you forwarded to us, the essential character of the table is imparted by the steel material. The article is used in the house and designed for placing on the floor or ground.

The sample of the article is being returned to you under seperate cover.
The applicable subheading for the metal sofa table will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household. The rate of duty will be 4 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

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