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NY J80563

February 11, 2003

CLA-2-94:RR:NC:SP:233 J80563


TARIFF NO.: 7009.92.5000; 9403.60.8080

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a table and mirror from China.

Dear Mr. Hoffacker:

In your letter dated January 31, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The merchandise to be imported is Item #3927SET-N, “Queen Anne Console Table and Mirror Set.” The table is made of wood and stands on the floor. The mirror does not attach to the table but is designed to match the table. The mirror measures 39.5” x 18.5” x 1.125” and the table measures 31” x 16” x 31”. The items are packed together in one box and sold at retail as a set. We assume the mirror is made of glass.

The Queen Anne Console Table and Mirror Set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately.

The applicable subheading for the mirror will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm² in reflecting area. The rate of duty will be 6.5% ad valorem.

The applicable subheading for the table will be 9403.60.8080, 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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