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NY 862223


APR 15 1991

CLA-2-94:S:N:N1:233 862223

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.70.8030

Mr. Robert L. Follick
Follick & Bessich, P.C.
Attorneys At Law
225 Broadway, Suite 500
New York, New York 10007

RE: The tariff classification of outdoor dining tables from Taiwan.

Dear Mr. Follick:

In your letter dated March 29, 1991, on behalf of Omni Products, Inc., Fairfield, New Jersey, you requested a tariff classification ruling.

The furniture items consist of five styles of the Genesis Series outdoor furniture consisting of dining tables. The first, style #5402-RDF, is a 40 inch round, fluted PVC Base. The second, style #5422-SQF, is a 42 inch square, fluted PVC Base. The third, style #5722-RCF, is a 72 inch rectangular, fluted PVC Base. The fourth, style #5602-RCF, is a 60 inch rectangle, fluted PVC Base. The fifth, style #5482-SQF, is a 48 inch square, fluted PVC Base. The dining tables are constructed of a non-reinforced plastic frame through which a metal core is enclosed within the leg and incorporate tempered glass tops, as appropriate. Based on the component material weight and value breakdown, the plastic is the material which gives the tables their essential character.

The applicable subheading for the outdoor dining tables will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastics, other, other. The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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