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NY F88591

June 30, 2000

CLA-2-94:RR:NC:SP:233 F88591


TARIFF NO.: 9403.20.0030

Ms. Rose Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Plaza 200
Long Beach, CA 90802

RE: The tariff classification of patio furniture sets from China.

Dear Ms. Beltran:

In your letter dated June 12,2000, on behalf of Casual Living Worldwide, you requested a tariff classification ruling.

The submitted photographs depict various styles of patio furniture sets. The furniture sets consist of one table and two chairs, all with metal frames, and a fitted canvas tablecloth. The furniture sets may include seat cushions with a matching tablecloth. The tablecloth will have a hole in the center for the umbrella. The items will be packaged in one carton and sold at retail as a set.

The patio furniture sets are sets which are 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 furniture sets will be classified under the subheading for the tables.

The applicable subheading for the patio furniture sets will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be free.

Even though the tablecloth is included as a constituent part of the set for classification purposes, it still falls within textile category 369, if made of cotton, or category 666, if made of polyester. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7061.


Robert B. Swierupski

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