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NY R00838

September 21, 2004

CLA-2-94:RR:NC:SP:233 R00838


TARIFF NO.: 9403.20.0030

Ms. Barbara Riley
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084

RE: The tariff classification of a 6 piece Folding Patio Set from China.

Dear Ms. Riley:

In your letter dated September 17, 2004, you requested a tariff classification ruling.

The merchandise to be imported is item #920629, a 6 piece Folding Patio Set consisting of 4 chairs, 1 table, and 1 umbrella. Each of the pieces is constructed of steel tube frames. The chairs have armrests and are upholstered with 100% poly filled polyester fabric. The table has a 39-inch round 5MM tempered glass top and measures 27.95 inches high. The ribbed umbrella measures 84.65 inches in diameter by 80.51 inches in height and is also made of 100% polyester fabric. The set is packaged and imported together for retail sale.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The 6 piece Folding Patio Set is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the table appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the 6 piece Folding Patio Set will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal 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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