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NY R00168




March 17, 2004
CLA-2-94:RR:NC:SP:233 R00168

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.3030; 9401.50.0080

Mr. Edwin Chua
Asiafurn Exports, Inc.
1126 Quirino Highway
Novaliches, Quezon City
Philippines 1105

RE: The tariff classification of furniture from the Philippines.

Dear Mr. Chua:

In your letter dated March 10, 2004, on behalf of Home Goods, you requested a tariff classification ruling.

The merchandise under consideration consists of furniture items constructed of metal frames, plywood, woven pandan mats or palm leaves, fabric liners and foam fillings. All of the furniture items are covered in the woven pandan mats or palm leaves, which is the essential character of each item. You have submitted photographs of the following styles:

Style AF03-538 consists of a coffee table measuring 30.5”L x 20” W x 18”H, and an ottoman measuring 24”L x 15.5”W x 15”H.

Style AF03-717 yin & yang coffee tables/ottomans consists of 2 interlocking L-shaped tables/ottomans forming a rectangular shape and measuring 50.5”L x 26.25”W x 16”H.

Style AF03-956 consists of 2 square nesting stools measuring 15.5”/13”L x 15.5”/13”W x 18”/15”H.

Style AF03-957 consists of 2 round nesting stools measuring 15.5”/13”L x 15.5”/13”W x 18”/15”H.

Style AF03-962 consists of 2 round yin & yang interlocking coffee tables/ottomans measuring 28”L x 28”W x 18”H.

The applicable subheading for Style AF03-538 coffee table and AF03-717 rectangular yin & yang coffee tables/ottomans will be 9403.80.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of cane, osier, bamboo or similar materials, Other: Household.” The rate of duty will be free.

The applicable subheading for Style AF0-538 ottoman, AF03-956 square nesting stools, AF03-957 round nesting stools and AF03-962 round yin & yang coffee tables/ottomans will be 9401.50.0080, 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, Other.” 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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