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NY L80593

November 1, 2004

CLA-2-94:RR:NC:SP:233 L80593


TARIFF NO.: 9403.60.8040; 9401.71.0010

Mr. Matthew L. Miles
Dynasty International, Inc.
2441 Production Drive (ST100)
Indianapolis, IN 46241

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

Dear Mr. Miles:

In your letter dated September 22, 2004, on behalf of Dorel Asia SRL, you requested a tariff classification ruling.

The merchandise to be imported is Model DA245, a five-piece dinette set consisting of a table and four chairs. The table has a wooden top, which sits upon a metal frame and metal legs. The chairs each have an upholstered wooden seat that is attached to a metal back and frame. Although the table and chairs are sold as a set, for Customs purposes, they are considered a set only if they are packaged together. We assume the table and chairs are packaged separately and are therefore separately classified. You have submitted a photograph of the table and chairs with your request.

The applicable subheading for the table will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Dining tables.” The rate of duty will be free.

The applicable subheading for the chairs will be 9401.71.0010, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered, 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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