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NY R02987

December 28, 2005

CLA-2-94:RR:NC:SP:233 R02987


TARIFF NO.: 9403.80.6040

Ms. Brandi Nemitz
Ashley Furniture
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of a table and a server from China.

Dear Ms. Nemitz:

In your letter dated December 15, 2005, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Item D286-15 is a round table that features a welded steel base and a marble inlay top. The dimensions are 45” Round x 30” H.

Item D286-73 is a server that features welded steel construction with marble inlay. The dimensions are 50” W x 19” D x 36” H.

The marble and the steel used to construct each item 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 each case, the marble imparts the essential character to the good.      

The applicable subheading for the round table, Item D296-15, and the server, Item D286-73, will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Other furniture and parts thereof: Furniture of other materials Other, Household.” 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/.

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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