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NY F87560




May 31, 2000

CLA-2-94:RR:NC:SP:233 F87560

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0045; 9403.70.8010

Ms. Kathleen Forte
Wickerhill
P.O. Box 141842
Gainesville, FL 32614-6393

RE: The tariff classification of porch and patio furniture from Indonesia and China.

Dear Ms. Forte:

In your letter dated April 19, 2000, you requested a tariff classification ruling.

The submitted photograph depicts porch and patio furniture made of tubular aluminum frames wrapped in vinyl/resin fibers. The furniture items include a sofa, loveseat, chair, coffee table, end table, ottoman and rocker.

The applicable subheading for the sofa, loveseat, chair, ottoman and rocker will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: other, other: household. The rate of duty will be free.

The applicable subheading for the coffee table and end table will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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