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NY J84243




May 1, 2003

CLA-2-94:RR:NC:SP:233 J84243

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 9504.90.6000; 9403.70.8030

Mr. Matthew L. Miles
Dynasty International, Inc.
2441 Production Drive , Suite 100
Indianapolis, IN 46241

RE: The tariff classification of folding tables from China.

Dear Mr. Miles:

In your letter dated April 4, 2003, on behalf of Dorel Juvenile Group, you requested a tariff classification ruling.

You have submitted photographs of the following folding tables:

Model 14-615 DMBI Manhattan Wood and Metal Folding Table. This table has a wooden top, metal frame and metal legs that fold independently. The wood imparts the essential character of this table.

Model 14-625 DMBI Manhattan Game Table. This table has a wooden top, metal frame and metal legs that fold independently. It is identical to model 14-615, except a chessboard has been silk-screened on the wooden top.

Model 14-630 PABI Next Generation Folding Table. This table has a vacuum-molded plastic top, a metal frame and metal legs that fold independently. It is suitable for indoor or outdoor use. The plastic top imparts the essential character of this table.

The applicable subheading for Model 14-615 DMBI Manhattan Wood and Metal Folding Table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be free.

The applicable subheading for Model 14-625 DMBI Manhattan Game Table will be 9504.90.6000, HTS, which provides for “Chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards)...” The rate of duty will be free.

The applicable subheading for Model 14-630 PABI Next Generation Folding table will be 9403.70.8030, HTS, which provides for “other furniture and parts thereof: Furniture of plastics: Other, Other.” The rate of duty will be free.

Please note that the tables, Models 14-615 and 14625, may be subject to antidumping duties. The merchandise subject to the investigation consists of assembled and unassembled folding tables and folding chairs made primarily or exclusively from steel or other metal, as described below:

“(1) Assembled and unassembled folding tables made primarily or exclusively from steel or other metal (“folding metal tables”). Folding metal tables include square, round, rectangular, and any other shapes with legs affixed with rivets, welds, or any other type of fastener, and which are made most commonly, but not exclusively, with a hardboard top covered with vinyl or fabric. Folding metal tables have legs that mechanically fold independently of one another, and not as a set. The subject merchandise is commonly, but not exclusively, packed consisting of four chairs and one table”

A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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