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NY A88865

October 31, 1996

CLA-2-94:RR:NC:2:233 A88865


TARIFF NO.: 9403.70.8030

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a "Steel Kiddy Patio Set with Fabric" from China.

Dear Mr. Rosbach:

In your letter dated October 18, 1996, you requested a tariff classification ruling.

The submitted sample, Rite Aid item #970102, is a child's patio set which includes two collapsible child-sized chairs and a table with an umbrella. Each chair measures 15" x 14" by «" x 21"H. The frame of the chair measures 12mm O.D. x .7mm thick. The seat and seat back are covered with fabric which is decorated with monkeys, birds, zebras and jungle cats in a jungle setting. The table is composed of a plastic tabletop measuring 20" in diameter and two leg attachments. The umbrella, which gets secured in the center of the table, measures 20" long. It is composed of the same fabric used on the chair. When the "Steel Kiddy Patio Set with Fabric" is assembled it is designed to be placed on the floor or ground.

The "Steel Kiddy Patio Set with Fabric" is packaged in one carton and sold at retail as a set. Since there is no essential character between the chairs, table and umbrella, based on the General Rules of Interpretation 3(c), the HTS number which occurs last in numerical order among those which merit equal consideration will determine the applicable classification.

The applicable subheading for the "Steel Kiddy Patio Set with Fabric" 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%.

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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