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NY I83830

July 22, 2002



TARIFF NO.: 9403.60.8080

JoAnn Benson
Compliance Manager
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a child’s worktable, bench, and play tools from China.

Dear Ms. Benson:

In your letter dated June 20, 2002, you requested a tariff classification ruling.

The imported furniture, Item #LF607/1095, 1581TY is a child’s worktable, bench and toy tools. Each piece is made of a combination of medium density fiberboard and wood and will be packaged, imported and sold as a single product. The child’s worktable is designed to be used directly on the floor, and measures approximately 26 5/16” high, 27 7/8” wide and 16 7/16” deep. The child’s bench measures approximately 12” high, 13 7/8” wide, and 10” deep. The mdf/wood toy tool set is included in the drawer of the worktable and consists of a hammer, wrench, screwdriver, saw, square and screws.

Classification is based upon the General Rules of Interpretation (GRIs). The worktable, bench and tools are considered a set for classification purposes. GRI 3 requires that composite goods consisting of different materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified by reference 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since the set meets the definition of a “set” as per GRI 3(b), it would be classified according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The essential character of the worktable, bench, and tools is imparted by the worktable.

The applicable subheading for the child’s worktable set, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture; other. 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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.


John M. Regan
Service Port Director
Cleveland, Ohio

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