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NY N024599

March 27, 2008



TARIFF NO.: 9401.71.0010

Ms. Andrea Pigott
FedEx Trade Networks
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of patio table and chair sets from China.

Dear Ms.Pigott:

In your letter dated March 12, 2008, on behalf of Menard, Inc., you requested a tariff classification ruling.

Photographs and descriptions have been submitted for four patio table and chair sets. Style number PGSET062-005 is referred to as the “Newberry four-piece Wicker Set.” This set includes a loveseat and two chairs that have steel and resin wicker frames and are fitted with upholstered cushions. The table, also with a steel and resin wicker frame, has a glass top. Style number RP03F4P01/6 is referred to as the “Meadow Garden six-piece Set.” This set includes four chairs upholstered with fabric and a table with a 36 inch round glass top. The chairs and table have steel frames and will be sold with an umbrella that is inserted through the table top.

Style number 10893612/01 is referred to as the “Bella five-piece Set”. This set includes two chairs, two ottomans and one café table. All have steel and PVC wicker frames. The chairs and ottomans are textile upholstered. The table measures 22 inches long by 22 inches wide and 25 inches high. Style number 20893501/1 is referred to as the “Stella three-piece Bistro Set.” This set includes one café table and two chairs, all of which have aluminum frames. The chairs also incorporate PVC wicker for the seat and back. The table measures 26 inches long by 27 inches wide and 27.75 inches high.

Each of these sets will be packaged and shipped in one carton and will be sold as a set. The four table and chair sets are sets for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

When the essential character of a set can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character. In this case, the chairs impart the essential character to the set.

The applicable subheading for the patio table and chair sets 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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