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NY 877402

AUGUST 21, 1992

CLA-2-94:S:N:N1:233 877402


TARIFF NO.: 9401.71.0010

Ms. Susan R. McCabe
The Hipage Company, Inc.
Customs Brokers/Foreign Fgt. Forwarders
227 E. Plume Street
Norfolk, Virginia 23510

RE: The tariff classification of five piece dining table sets from Taiwan.

Dear Ms. McCabe:

In your letter dated August 13, 1992, on behalf of Heilig- Meyers Furniture, Richmond, VA 23230, you requested a tariff classification ruling.

The furniture item is a deluxe oak finished five piece dining table set. The set consists of one piece 42 inches octagonal dining table and four upholstered Herculon chairs. The frames of both the tables and chairs are constructed of brass plated steel tubing. The dining table has a clear glass top with an oak frame. The chairs have backs made of cane in an oak frame. They are designed to be placed on the floor or ground. The items are ordered and shipped together in the same carton and are intended to be used with each other. The items are put up together for retail sale and by assembly they become a completed set. The tables and chairs are imported and sold as a set. The metal component of the chair appears to impart the essential character.

The applicable subheading for the metal upholstered dining table set will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered, household. The rate of duty will be four 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.


Jean F. Maguire
Area Director

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