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NY N004805




January 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.8030

Mr. Alan Fung
Sourcerite Factory Limited
23-25 Ng Fong Street, 3/F
William Enterprises Industrial Building
San Po Kong, Kowloon, Hong Kong

RE: The tariff classification of a kid’s foldable outdoor bench/table from China.

Dear Mr. Fung:

In your letter dated December 21, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as a one piece kid’s foldable outdoor bench/table made of wood. The table measures 46.5” l x 40” w x 22”h and the bench measures 47.6” l x 19.7” w x 26”h. The item can be converted to a bench or a table and bench. The bench features armrests and the unit has two sets of locks. You have submitted a photograph depicting the item with your request.

The subject kid’s foldable outdoor bench/table is composed of different components and is considered a combination article. Regarding the essential character of the combination article, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a combination article can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the combination article. In this case, the bench imparts the essential character to the good.      

The applicable subheading for the kid’s foldable outdoor bench/table will be 9401.69.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, 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 HTSUS 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.

Sincerely,

Robert B. Swierupski
Director,

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