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NY 868125


October 29, 1991

CLA-2-94:S:N:N1:233 868125

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.70.8030

Mr. Morton Berger, President
Safari Enterprises, Inc.
13 Eastbourne Drive
Spring Valley, New York 10977

RE: The tariff classification of a table with seats from China and the Republic of Korea.

Dear Mr. Berger:

In your letter dated October 23, 1991, you requested a tariff classification ruling.

The furniture items consist of a foldable outdoor table with four individual seats. The table surface and four seats are constructed of A.B.S. resin and the legs are made of steel. Two seats are joined together on either side of the table and attached to the table base and seat portions by means of two folding arms extended through four support parts. The items are all made together and sold for retail sale as a set. One part cannot be used without the other. The dimensions are L 34.65" x W 15.75" x T 4.53". The entire set folds into a carrying case which is used as a picnic table designed to stand on the floor or ground.

The applicable subheading for the foldable outdoor table with four attached seats will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, furniture of plastic, 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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