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NY C82201




December 11, 1997

CLA-2-94:RR:NC:SP:233 C82201

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.4000; 8716.80.5090; 8716.90.5030

Ms. Laurie J. Showers
Grosfillex
1575 Joel Drive
Lebanon, PA 17046-8376

RE: The tariff classification of a tabletop from Germany and a garden cart from France.

Dear Ms. Showers:

In your letter dated November 24, 1997, you requested a tariff classification ruling.

You have submitted a sample piece of a stratified table top, as well as descriptive literature. The table top is made of a core of wood and resins and a melamine surface. The literature indicates that the melamine on the table top's surface is chemically bonded, not glued on as with ordinary indoor laminates. The process uses intense heat and pressure to chemically unite the core with the melamine surface. Since the core also contains melamine, the two components are permanently fused into a single composite structure. For Customs purposes, articles composed of layers bonded together by any means are considered laminated.

The stratified table top is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the melamine surface imparts the essential character.

Also enclosed is a photograph of your garden cart or wheelbarrow. The article is entirely constructed of resin, except for the wheel axle, which is stainless steel. You have requested a tariff classification for the entire cart and for the wheels if imported by themselves.

The applicable subheading for the table top will be 9403.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of rubber or plastics: of reinforced or laminated plastics. The rate of duty will be 2.4% ad valorem..

The applicable subheading for the garden cart will be 8716.80.5090, HTS, which provides for ...other vehicles, not mechanically propelled; and parts thereof: other vehicles: other, other: other. The rate of duty will be 3.2% ad valorem.

The applicable subheading for the wheels if imported separately will be 8716.90.5030, HTS, which provides for ...other vehicles, parts: other, wheels. The rate of duty will be 3.1% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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