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NY 891606

November 4, 1993

CLA-2-94:S:N:N8:233 891606


TARIFF NO.: 9403.20.0010

Mr. Chris Kuehler
Archer Freight Systems, Inc.
U. S. Customs Brokers & Int'l. Fgt. Fwr.
P.O. Box 460067
San Antonio, Texas 78246-0067

RE: The tariff classification of a Patio Set from Taiwan.

Dear Mr. Kuehler:

In your letter dated October 15, 1993, on behalf of Builders Square, San Antonio, TX, you requested a tariff classification ruling.

The furniture item is a six piece Patio Set, model #LF00986, which consists of four chairs, one umbrella and a table. The first items are four matching chairs. They are constructed with a steel tube frame and vinyl strap for back and seat, with a powder coating finish. The dimensions are approximately 36 inches H x 23-3/4 inches W x 25-1/4 inches L. The second item is an umbrella that fits into a center opening on the table and is made with a steel folding strap. The third item is a round table with a hole in the center. It is made of steel and measures approximately 42 inches.

The six piece Patio Set is ordered and shipped together in the same carton and is intended to be used with each other. The six pieces are put up together for retail sale and by assembly they become a set. The table, chairs and umbrella are imported and sold as a set.

Based on GRI (3) (c), when the essential character of goods in a set put up for retail sale cannot be determined, the set shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the six piece Patio Set will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, 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.


Jean F. Maguire
Area Director

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