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NY 895914




March 29, 1994

CLA-2-94:S:N:N8:233 895914

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 9401.69.6010

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of patio furniture from China.

Dear Ms. Bonace:

In your letter dated March 14, 1994, you requested a tariff classification ruling.

The furniture articles consist of three items which are Blair Product Numbers 299107, 299108 and 299109. The first, Blair Product Number 299107, is a three piece furniture set consisting of a 32 inches round folding table and two folding chairs. Blair Products Number 299108, a set of two chairs, is identical to the ones included in the three piece set of Blair #299107. The third, Blair Product Number 299109, is an accent table constructed the same as the table which is included in the three piece set of #299107, only it is 23-1/2 inches round. All of the above items are constructed of a China redwood with a white enamel finish. When the mentioned items are assembled, they are designed to be placed on the floor or ground.

Blair Product #299107 and #299108, are both packaged and shipped together in the same carton for retail sale. They are sold together as a set and are considered a set for Customs purposes.

The applicable subheading for the three piece furniture set, Blair Product Number 299107, and the accent table, Blair Product Number 299108, will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other wooden furniture: Other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the two chair set, Blair Product Number 299109, will be 9401.69.6010, HTSUSA, which provides for: Other seats, with wooden frames: Other: Other. The rate of duty will be 5.3 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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