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NY I88723

December 30, 2002



TARIFF NO.: 9401.79.0005, 9403.20.0010

Paul Vroman
Danzas AEI Customs Brokerage Services
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of patio furniture from China.

Dear Mr. Vroman:

In your letter dated December 4, 2002, filed on behalf of Royal Alliance, Incorporated, you requested a tariff classification ruling.

The imported patio furniture consists of various styles of outdoor tables, chairs, an ottoman, and a lounger. The tables are constructed of an aluminum frame and glass top. The chair, ottoman (footstool), and lounger have aluminum frames and the seat portion will be either textile material or include textile covered cushions. This furniture is designed to be placed on the floor or ground.

The applicable subheading for the chairs and loungers will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with metal frames; other, outdoor; with textile covered cushions or textile seating or backing material; household. The duty rate will be free.

The applicable subheading for the metal table and the ottoman will be 9403.20.0010, Harmonized Tariff Schedule of the United States (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 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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