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NY H84961




August 10, 2001

CLA-2-94:RR:NC:SP:233 H84961

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.50.0040; 9403.80.3010

Mr. Orlando Rodriguez
Almacenes Pitusa
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of rattan sofas, chairs, and tables from China.

Dear Mr. Rodriguez:

In your letter dated July 30, 2001, you requested a ruling on tariff classification.

The submitted literature depicts the following items to be imported:

Item #LX 32221 is a 4 piece living room set consisting of one rattan sofa measuring 76” x 25” x 36”H, two rattan chairs, each measuring 36” x 28” x 36”H, and one rattan center table measuring 37” x 21” x 19”H. The set includes cushions.

Item #LX581 is a 5 piece dining room set consisting of four rattan chairs, each measuring 18” x 24” x 39”H, one rattan table measuring 31” x 30” x 30”H and one glass tabletop. The set includes cushions.

Item # LX282 is a 4 piece living room set consisting of one rattan sofa measuring 79” x 34” x 38”H, two rattan chairs, each measuring 24” x 24” x 38”H, and one rattan center table measuring 37” x 21” x 18”H. The set includes cushions.

Although sold as sets, the items are not considered sets for classification purposes because the components are not packaged together for retail sale. Therefore, each article is classifiable separately as follows:

The applicable subheading for the rattan sofas with cushions and the rattan chairs with cushions will be 9401.50.0040, 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: seats of cane, osier, bamboo or similar materials, or rattan. The rate of duty will be free.

The applicable subheading for the rattan center tables and the rattan table with glass tabletop will be 9403.80.3010, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials of rattan: household. The rate of duty will be free.

The merchandise is not subject to antidumping or countervailing duties.

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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