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NY 874337




MAY 19 1992

CLA-2-94:S:N:N1:233 874337

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
United States Customs Brokers
1809 Baltimore Ave., Main Office
Kansas City, MO 64108

RE: The tariff classification of tables from Taiwan.

Dear Mr. O'Neill:

In your letter dated April 27, 1992, on behalf of Test-Rite Products Corporation, you requested a tariff classification ruling.

The furniture items are glass top aluminum tables. Section XX, Chapter 94, General Explanatory Note (A), Harmonized Tariff Schedule of the United States, HTSUS, states that the term "furniture" includes moveable articles of utility, designed to be placed on the floor or ground, and used to equip dwellings. The design and construction of the glass top aluminum tables indicate that they will be used in a home for numerous utility purposes and would be placed on the floor or ground when in use.

The applicable subheading for the glass top aluminum tables 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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