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NY I87812

October 25, 2002

CLA-2-94:RR:NC:SP:233 I87812


TARIFF NO.: 9403.60.8080

Mr. Markus Bilger
4212 Leafwood Circle East
Santa Rosa, CA 95405

RE: The tariff classification of outdoor furniture sets from Vietnam, Italy and Germany.

Dear Mr. Bilger:

In your letter dated October 16, 2002, you requested a tariff classification ruling.

The merchandise to be imported consists of outdoor furniture sets. The sets consist of two benches and one table. The bench and tabletops are made from pine or fir. The bench and table legs are made from iron. The legs are foldable.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The outdoor furniture set is a set for tariff classification purposes, with the essential character imparted by the wood top table.

The applicable subheading for the outdoor furniture sets will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.

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 646-733-3036.


Robert B. Swierupski

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