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NY I88850

December 10, 2002

CLA-2-94:RR:NC:SP:233 I88850


TARIFF NO.: 9403.20.0010

Ms. Deby Powell
Kids Only, Inc.
48 Aberdeen Road
Framingham, MA 01701

RE: The tariff classification of a Children’s Activity Table Set from Hong Kong.

Dear Ms. Powell:

In your letter dated December 5, 2002, you requested a tariff classification ruling.

The submitted photograph depicts a Children’s Activity Table Set consisting of a child sized folding table and two folding chairs, all with metal frames. The approximate material breakdown is 22.67% plastic, 63.56% metal and 13.77% fabric. The essential character of the table and chairs is imparted by the metal component. We assume the table and chairs will be packed in one box and sold as a set.

The Children’s Activity Table 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 Children’s Activity Table 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.

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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