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NY R02632

October 14, 2005

CLA-2-94:RR:NC:SP:233 R02632


TARIFF NO.: 9403.70.8010

Mr. Yuri Starikov
Home Depot USA, Inc.
2455 Paces Ferry Road Northwest
Atlanta, Georgia 30339

RE: The tariff classification of table from China.

Dear Mr. Starikov:

In your letter dated September 29, 2005, you requested a tariff classification ruling.

The item to be imported is a Card Table, model # TBL-001P. It has a 34” square plastic top with steel legs. The top is made in China and shipped to Vietnam. In Vietnam steel legs are added to form a folding table. The plastic top imparts the essential character of the table.

The applicable subheading for the plastic top table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Furniture of plastics, Other, Household . The rate of duty will be free.

You ask what is the proper country of origin for marking purposes. The plastic top that is made in China undergoes a substantial transformation in Vietnam by being made into a table. The table is considered a product of Vietnam and must be marked accordingly.

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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