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NY G85101

December 5, 2000

CLA-2-94:RR:NC:SP:233 G85101


TARIFF NO.: 9403.20.0010; 9401.71.0010

Mr. Orlando Rodriguez
Almacenes Pitusa
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of a 5-piece bridge set and a folding chair from China.

Dear Mr. Rodriguez:

In your letter dated November 8, 2000, you requested a tariff classification ruling.

The submitted literature depicts the following items to be imported:

Item #YS912, “5-Pc Cushion Bridge Set,” consists of one folding table and four folding chairs. The tables and chair legs are made of 22mm metal pipe. The tabletop and seat backs are made of steel. The seats are cushioned. The table and chairs will be packed in one box and sold as a set.

Item #YS887, “Folding Cushion Chair,” is a folding chair made of a 7/8” tubular steel frame and a 16” x 16” seat. The seat and back are fabric covered with a 1 ½” padding.

The 5-Pc Cushion Bridge 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 classification for the table occurs last.

The applicable subheading for the 5-piece bridge set will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, household. The rate of duty will be free.

The applicable subheading for the folding cushion chair will be 9401.71.0010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household. The rate of duty will be free.

The aforementioned rates of duty will remain unchanged in 2001.

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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