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NY A87864

October 1, 1996

CLA-2-94:RR:NC:FC:233 A87864


TARIFF NO.: 9403.70.8030

Ms. Pamela T. Rose
Heilig-Meyers Co.
2235 Staples Mill Road
Richmond, VA 23230

RE: The tariff classification of the Building Block Table and Chair set from Taiwan.

Dear Ms. Rose:

In your letter dated September 20, 1996, you requested a tariff classification ruling.

The submitted photographs depict the Building Block Table and Chair set. The set consists of a child's table with a cover that is a building block top for use with Lego's, Tyko's and other building blocks and two chairs. The table and chair are made of plastic and are designed to be placed on the floor or ground. The table measures 20" x 20" x 17" high and the chair measures 12" x 11" x 18" high. The items are put packaged together unassembled for retail sale and sold as a set. The table imparts the essential character of the set.

The applicable subheading for the Building Block Table and Chair set will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other: Other. The rate of duty will be 1.4% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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