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NY R00615

July 28, 2004
CLA-2-94:RR:NC:SP:233 R00615


TARIFF NO.: 9401.79.0050; 9403.70.8030; 9403.70.8010

Mr. Karl Krueger
DHL Danzas Air & Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of a folding chair, a folding table and a folding bench from China and a teacart from Canada.

Dear Mr. Krueger:

In your letter dated July 22, 2004, on behalf of Gracious Living, you requested a tariff classification ruling.

The merchandise to be imported consists of a folding chair, folding table, folding bench and a teacart. The chair, table and bench are each made of a powder coated metal frame with plastic molded seats, backs and/or tabletop. They all fold more or less flat, and the table and chairs have detachable handles to carry them.

The teacart is completely made of plastic. It has two shelves with wheels in the front for ease of movement and a handle in the back, again for ease of movement. It is intended to be used outdoors, as on a patio, and can be collapsed for easy storage.

The applicable subheading for the folding chair and the folding bench will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Other.” The rate of duty will be free.

The applicable subheading for the folding table will be 9403.70.8030, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Other.” The rate of duty will be free.

The applicable subheading for the teacart will be 9403.70.8010, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be free.

Folding chairs and folding tables made primarily or exclusively from steel or other metal may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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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