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NY L87784

September 29, 2005

CLA-2-94:RR:NC:SP:233 L87784


TARIFF NO.: 9403.70.8010

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a Conversation Table from China.

Dear Mr. Hoffacker:

In your letter dated September 20, 2005, you requested a tariff classification ruling.

The merchandise to be imported is identified as Steel Frame Conversation Table, Item #CW3601CT. The table has a steel frame that is entirely covered by strips of plastic that are interwoven to look like wicker. The table also has a glass top. You have submitted a picture of the table with your request.

The steel and the plastic used to construct the Steel Frame Conversation Table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good.      

The applicable subheading for the Steel Frame Conversation Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, 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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