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NY N020909

December 21, 2007



TARIFF NO.: 9403.70.8010

Ms. Kelly Stankey
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of tables from China.

Dear Ms. Stankey:

In your letter dated December 14, 2007 you requested a tariff classification ruling.

Photographs and descriptions have been submitted for a group of occasional tables. Style number T557-1 is described as the “Lynnexa Cocktail Table”. Style number T557-2 is described as the “Lynnexa Square End Table” and style number T557-4 is described as the “Lynnexa Sofa Table”. Each of these tables is constructed of wood tops and polyurethane legs with ornate polyurethane detail on the aprons, stretchers and legs. For each of these tables the polyurethane component has the greater weight and value than the wood. In addition, the ornate style of the poly embellishment is what characterizes the most noticeable feature of the tables.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Inasmuch as the tables are composite goods [wood, plastic] classification is governed by GRI 3(b), HTSUS, which reads as follows:

“3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:

“(b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

You have provided additional information about the tables including a value breakdown and a component material breakdown by weight. These breakdowns show that the value and the weight of the plastic component exceed the value and weight of the wood. Consequently, it is our opinion that plastic imparts the essential character to these items.

The applicable subheading for the tables will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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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