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NY L82540

February 18, 2005

CLA-2-94:RR:NC:SP:233 L82540


TARIFF NO.: 9403.60.8080

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754

RE: The tariff classification of commercial banquet tables from China.

Dear Mr. Awana:

In your letter dated February 7, 2005, on behalf of Excel Furniture, you requested a tariff classification ruling.

The merchandise to be imported consists of commercial banquet tables made for different business type events use. The tabletops are made in all weather commercial grade plywood for indoor and outdoor occasions. The edge of the tabletop is equipped with a rubber T-molding edge or a smooth metal edge so that the table can be rolled on the ground for easy handling and shipping methods to transfer to other events. The table legs are made of 16 or 18 gauge commercial heavy duty steel tube and have a folding function which allows the legs to rest within the two rails underneath the tabletop. As a result, the tables can be stacked up to 15 to 20 tables high. With your request you have submitted a sample of the tabletop wood, pictures of various sized tables and a table size list. The essential character of the banquet tables is imparted by the wood component.

The applicable subheading for the commercial banquet tables will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other furniture and parts thereof: Other wooden furniture: Other, Other." The rate of duty will be Free.

Please note that the tables may be subject to antidumping duties. The merchandise subject to the investigation consists of assembled and unassembled folding tables and folding chairs made primarily or exclusively from steel or other described below:

"(1) Assembled and unassembled folding tables made primarily or exclusively from steel or other metal ("folding metal tables"). Folding metal tables include square, round, rectangular, and any other shapes with legs affixed with rivets, welds, or any other type of fastener, and which are made most commonly, but not exclusively, with a hardboard top covered with vinyl or fabric. Folding metal tables have legs that mechanically fold independently of one another, and not as a set. The subject merchandise is commonly, but not exclusively, packed consisting of four chairs and one table"

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.

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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