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NY E84151




July 9, 1999

CLA-2-94:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0010, 7006.00.4050

Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of metal furniture from China.

Dear Mr. Hoffacker:

In your letter dated June 22, 1999, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling.

The furniture item is a bridge cocktail table. The table base is made of metal having a clear glass top. The glass top measures 8 mm in thickness and has worked edges. Included with your letter was a photograph of the table and you requested tariff classification numbers for the imported complete table, the top and base imported in the same quantities, and the top and base imported separately.

The applicable subheading for the complete cocktail table will be 9403.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other metal furniture; household. The duty rate will be free. When the same quantity of table tops and table bases are imported together, but unassembled, the applicable tariff classification will be 9403.20.0010. When imported separately, the subheading for the metal table base (Item#3639-BASE) will be 9403.20.0010. The applicable subheading for the glass table top (Item#3639-GL-8CL) separately imported will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass of heading 7003, 7004, or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked,
but not framed or fitted with other materials: other, other. The duty rate will be 4.9% 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

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