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NY R01202




December 30, 2004

CLA-2-94:RR:NC:SP:233 R01202

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0015; 9401.79.0045

Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of a dining table, a side chair, a bar stool and a counter stool from the Philippines.

Dear Ms. Schmidt:

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

The merchandise to be imported is as follows:

SKU 2057885 is a dining table with a square base and round table top. The frame and legs of the table are made of wrought iron, and are finished in black. The table top is made of rattan split and has a weaving design,

SKU 2057898 is a side chair made of wrought iron and rattan split. The frame and legs of the side chair are made of wrought iron, and are finished in black. The seat is made of rattan split, and the backrest is both wrought iron and rattan split.

SKU 2057907 is a bar stool made of wrought iron and rattan split. The frame and legs of the barstool are made of wrought iron, and they are finished in black. The seat is made of rattan split, and the backrest is both wrought iron and rattan split.

SKU 2057922 is a counter stool made of wrought iron and rattan split. The frame and legs of the counter stool are made of wrought iron, and are finished in black. The seat is made of rattan split, and the backrest is both wrought iron and rattan split.

You have submitted pictures of the items for our reference. Each item is considered a composite good, with the essential character imparted by the wrought iron component.

The applicable subheading for the dining table, SKU 2057885, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be free.

The applicable subheading for the side chair, SKU 2057898, the bar stool, SKU 2057907 and the counter stool, SKU 2057922, will be 9401.79.0045, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, 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.

Sincerely,

Robert B. Swierupski
Director,

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