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NY 882732

FEBRUARY 22 1993

CLA-2-94:S:N:N8:233 882732


TARIFF NO.: 9401.69.6010

Ms. Sue E. Quadrino, V.P.
W. A. Phelps & Co., Inc.
Customs House Brokers
1 World Trade Center, Suite 2109
New York, New York 10048

RE: The tariff classification of a child's table and chairs set from Thailand.

Dear Ms. Quadrino:

In your letter dated February 10, 1993, on behalf of Lipper International, Inc., Wallingford, CT. 06492, you requested a tariff classification ruling.

The furniture item consists of a 3 piece child's table and chairs set. The set is constructed of beechwood and melamine and is designed to be placed on the floor or ground. The 2 chairs represent 60 percent and the 1 table 40 percent of the value of the set. The items are ordered and shipped together in the same carton and are put up together for retail sale and sold as a set. The 2 chairs impart the essential character of the set.

The applicable subheading for the child's table and chairs set will be 9401.69.6010, Harmonized Tariff Schedule of the United States, HTSUS, which provides for other seats, with wooden frames, other, other, household. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheading 9401.69.6010, HTSUS, products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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