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NY 894935

March 2, 1994

CLA-2-94:S:N:N8:233 894935


TARIFF NO.: 9403.60.8080

Mr. Bill L. McCauley
Sugar Savin Corporation
6285 North Ocean Blvd.
Ocean Ridge, FL 33435

RE: The tariff classification of Z-Tables from Indonesia.

Dear Mr. McCauley:

In your letter dated February 10, 1994, you requested a tariff classification ruling.

The furniture items are Z-Tables, whose commercial, common or technical designation is "household wooden furniture". The table is made of wood with brass hinges and sometimes finished in laminated fabric. The fabric finish is applied to the table as if it were decorative paint and compressed to the table so the surface is hard. It cannot be removed from the table. The primary use of the table in the United States is as an end table, desk, snack table, TV table or tailgate table. The table weighs 10 pounds and the dimensions are open 15.5 inches x 22 inches wide and 24.5 inches high, closed 15.5 inches x 22 inches wide and 3 inches high. It is very sturdy yet light weight and designed to be placed on the floor or ground.

The applicable subheading for the Z-Tables will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other wooden furniture: Other, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9403.60.8080, HTSUSA, which are products of Indonesia 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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