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NY N004954

January 19, 2007



TARIFF NO.: 9401.79.0005; 9403.80.6040

Ms. Alexandra Latham
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a five piece patio set from China.

Dear Ms. Latham:

In your letter dated January 3, 2007, you requested a tariff classification ruling.

The merchandise under consideration is identified as a five piece patio set. The patio set includes four aluminum chairs with textile cushions and a table with a gas firepit insert. The table is constructed with a marble top and a resin base. The table has room around the firepit to place items, e.g. drinks, food, etc. The five piece patio set will be sold as one item and will not be available for purchase separately. It will be shipped and sold as a set in four separate boxes, two for the chairs and two for the table. Although the table and chairs are sold as a set, for Customs purposes, they are considered a set only if they are packaged together. Therefore, the table and chairs are separately classified. You have submitted cost and material breakdowns, as well as a photograph of the table and chairs with your request.

The subject table with a gas firepit insert is composed of different components and is considered a composite good. Regarding the essential character of the table, 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 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 this case, the marble table top component imparts the essential character to the good.      

The applicable subheading for the chairs will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), 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: Household.” The rate of duty will be Free.

The applicable subheading for the table with a gas firepit insert will be 9403.80.6040, HTSUS, 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 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.


Robert B. Swierupski

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