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NY L84556




May 11, 2005

CLA-2-94:RR:NC:SP:233 L84556

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0035; 9403.20.0030

Ms. Tracey L. Hess
Unitrans International Corporation
461 Littlefield Ave.
South San Francisco, CA 94080-6106

RE: The tariff classification of steel chairs and tables from Italy, China, France, Indonesia and Mexico.

Dear Ms. Hess:

In your letter dated April 21, 2005, on behalf of Smith & Hawken Ltd., you requested a tariff classification ruling.

The merchandise to be imported consists of steel (metal frame) chairs and steel tables. The chairs and tables are intended for outdoor use and each piece folds for storage. The chairs have wood slat seats and backs. The chairs and tables are not put up as sets. They may be purchased together or separately. You have submitted catalogues depicting the items with your request.

The applicable subheading for the steel chairs will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: Other: Other.” The rate of duty will be Free.

The applicable subheading for the steel tables will be 9403.20.0030, HTS, which provides for “Other furniture and parts thereof: Other metal furniture, Other: 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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