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NY 807667




March 22, 1995

CLA-2-94:S:N:N8:233 807667

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8040

Mr. Kenneth E. Easterday
805 South Railroad Ave.
Opelika, AL 36801

RE: The tariff classification of a dining table from England.

Dear Mr. Easterday:

In your letter dated March 4, 1995, you requested a tariff classification ruling.

The furniture item is a mahogany two pedestal dining table. The rectangular table top has rounded ends and each end section is fixed to a turned column as support. The leaves are supported with brass clamps and adjustable wooden rods under the top to support the system. The table when fully extended measures 29 inches H x 119 inches L x 44 inches W with two leaves each 20-1/2 inches W. The table is designed to be placed on the floor or ground.

The applicable subheading for the wood dining table will be 9403.60.8040, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other wooden furniture: Other, dining tables. The duty rate will be 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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