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NY 807189




March 1, 1995

CLA-2-94:S:N:N8:233 807189

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010

Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building, Suite 100
7001 Chatham Center Dr.
Savannah, Georgia 31405

RE: The tariff classification of a Verona Cafe Set from Taiwan.

Dear Ms. Smith:

In your letter dated February 24, 1995, on behalf of Lowe's Companies, Inc., P.O. Box 1111, North Wilkesboro, N. C. 28516, you requested a tariff classification ruling.

The furniture items consist of an unassembled Verona Cafe Set. It is composed of one (1) 27 inch folding glass-top table and two (2) chairs. The table has a glass top with a steel base. The chair seats are fabric upholstered with a metal frame. When the Verona Cafe Set is assembled it is designed to be placed on the floor or ground.

Based on your submitted breakdown, the component material in chief value and weight is the steel. The Verona Cafe Set is packaged in one carton and sold at retail as a set. Since there is no essential character between the table and chairs, based on the General Rules of Interpretation 3 (c), the HTS number which occurs last among the two which merit equal consideration will determine the applicable classification.

The applicable subheading for the Verona Cafe Set will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, HTUSA, which provides for: Other furniture and parts thereof: Other metal furniture, household. The duty rate will be 3.2 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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