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NY 864723


JUL 11 1991

CLA-2-94:S:N:N1:233 864723

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010

Ms. Peggy Ratliff
Bernards, Inc.
P.O. Box 1489
High Point, N.C. 27261

RE: The tariff classification of a desk, chair and lamp set from Taiwan.

Dear Ms. Ratliff:

In your letter dated June 27, 1991, you requested a tariff classification ruling.

The furniture items consist of a lifestyle student 3-piece desk, chair and lamp set, Model #5019 in red/white and Model #5020 in black/white. The first item in the set is a desk consisting of a metal frame and a particle board top. It has two side shelves which are partially enclosed for holding articles. The second item is an adjustable lamp that is attached to the edge of the table top. The third item is a metal chair on casters with canvas on the back and seat. They are designed to be placed on the floor or ground and primarily used as home furnishings. Based on the component material break- down by weight and value which accompanied your letter, the metal is the material which gives the set its essential character.

The applicable subheading for the metal desk, chair and lamp set, which is packed and shipped together in the same case for retail sale, will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, household. The rate of duty will be 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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