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NY L89035

December 6, 2005

CLA-2-94:RR:NC:SP:233 L89035


TARIFF NO.: 9403.80.6080; 9401.79.0015

Mr. Michael R. Doram
Creskoff & Doram LLP
1028 North Lake Avenue, Suite 202
Pasadena CA 91104

RE: The tariff classification of Barzebo™ Pavilion Outdoor Furniture from China.

Dear Mr. Doram:

In your letter dated November 28, 2005, on behalf of D.C. America, you requested a tariff classification ruling.

The merchandise, identified as Barzebo™ Pavilion Outdoor Furniture and Canopy Top, consists of an outdoor bar together with three bar stools and a fabric canopy which is supported by metal framework. The bar is composed of a tile countertop, either 8’ or 10’ in length, set in a rectangular U-shaped aluminum frame. The face and two sides of the bar are finished with resin rattan accent panels. The bar stools for the Barzebo™ Pavilion are steel framed with a manmade UV resistant fiber seating surface. The outdoor bar furniture is accompanied by a canopy top made of UV resistant polyester fabric supported by a decorated framework made of steel and, in the case of style No. 19143, aluminum. The finish colors are bronze or desert stone. The two-tier canopy top may or may not have a facing which has alternated colored vertical stripes. You have submitted a catalogue which shows various styles of the Barzebo™ Pavilion. In a recent telephone conversation you indicated that the canopy and furniture items are independent of each other and although sold as a set, are packaged separately.

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.

The Barzebo™ Pavilion Outdoor Furniture and Canopy Top do not comprise a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the outdoor bar will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Furniture of other materials Other.” The rate of duty will be Free

The applicable subheading for the bar stools will be 9401.79.0015 HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the canopy top. Your request for a classification ruling should include a sample of the each fabric used in the manufacture of the item. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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