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NY C89467

July 1, 1998

CLA-2-94:RR:NC:SP:233 C89467


TARIFF NO.: 9403.70.8030

Mr. John H. Qualey

Rogers & Brown Custom Brokers, Inc.

P.O. Box 20160

Charleston, SC 29413-0160

RE: The tariff classification of a children's patio set from China.

Dear Mr. Qualey:

In your letter dated June 16, 1998, on behalf of Franco Manufacturing Company Inc., you requested a tariff classification ruling.

The submitted sample is a children's patio set which includes two child-sized folding patio chairs, one child-sized patio table and one umbrella. The frames of the chairs are made of epoxy coated steel. The fabric of the chair seats and backs coordinate with the umbrella, which is inserted through a hole in the center of the table. The chairs feature safety latches which lock the chairs in the open position. The patio table is made of injection molded plastic. The items will be packaged together in one carton and sold as a set. When assembled, the children's patio set is designed to be placed on the floor or ground.

The children's patio set is a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the patio set will be classified under the subheading for the patio table.

The applicable subheading for the children's patio 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 0.5% 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.


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