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NY N024194

March 12, 2008



TARIFF NO.: 9401.71.0010

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a patio loveseat/pergola from China.

Dear Ms. Morgan:

In your letter dated March 3, 2008, you requested a tariff classification ruling.

Photographs and description have been submitted for a patio loveseat and pergola. Both the patio loveseat and pergola are composed of woven resin wicker with an aluminum frame. The pergola is made of two side panels and a top frame fitted to accommodate the rounded arc shape of the loveseat. The loveseat contains textile-covered cushions also in arc shape. The pergola has trelliswork that will support plants and foliage. The loveseat and pergola have been designed to be used as one unit. This item will be imported and sold as a set but is packaged in two boxes to accommodate the size. Based on the information you have provided, it is determined that the loveseat imparts the essential character of this item.

The applicable subheading for the patio loveseat/pergola will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frames: Upholstered: 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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