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NY E88651

November 3, 1999



TARIFF NO.: 9401.79.0045 and 9403.20.0010

Stacy Anne Omo
Yusen Air & Sea Service (USA) Inc.
10200 NW 21st Street, Suite #101-109
Miami, FL 33172

RE: The tariff classification of metal furniture from Australia. Dear Ms. Omo:

In your letter dated October 14, 1999, on behalf of Colonial Castings, you requested a tariff classification ruling.

The items consist of several styles of indoor and outdoor powdercoated cast aluminum furniture. A catalog and descriptive literature accompanied your letter. The chairs vary in style in that several, such as the San Marco, the Colebrookdale, and the Marelle are cast aluminum, having no arms. Other chair types include cast aluminum love seats, benches, stools, and pool lounge chairs. The additional furniture items include coffee tables, dining tables, and flowerbowl (plant) stands. All of the items are mold cast aluminum and are designed to be placed on the floor or ground.

The applicable subheading for the chairs and seats will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; other, household. The duty rate will be free. The applicable subheading for the tables and plant stands will be 9403.20.0010 (HTSUS), which provides for other metal furniture, household. The duty rate will be free.

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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John M. Regan
Service Port Director
Cleveland, Ohio

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