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NY R02088




June 9, 2005

CLA-2-94:RR:NC:SP:233 R02088

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.80.6040

Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of an accent table from India.

Dear Ms. Schmidt:

In your letter dated June 6, 2005, you requested a tariff classification ruling.

The merchandise to be imported is a metal accent table with a removable mosaic glass top. When lifted away from its base, the glass top also serves as a tray. The diameter of the top is 15.25”, and the table is 22.25” high. The table legs and top ring are made of iron and can be folded flat when the top is removed. The underneath and sides of the tabletop are made of iron, and the top and inside rim are decorated with glass mosaic. You have submitted a value and component breakdown, as well as a picture of the accent table with your request.

Classification of goods under the Harmonized Tariff Schedule of the United States(HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods consisting of more than one material or component, which are classifiable under two or more headings, are classified according to the principles of GRI 3. GRI 3(b) states that composite goods consisting of different materials shall be classified according to the material which gives them their essential character. The factor which determines the essential character may vary between different kinds of goods. The subject accent table is a composite good consisting of different components. The iron base and the glass tabletop are equally important in the functioning of this product as an accent table. However, the glass tabletop comprises a significantly greater bulk of the product and is the most substantial and prominent part of it. In addition, the submitted value breakdown indicates that the value of the glass tabletop is more than the value of the iron base. Based on these factors, we find that the glass tabletop imparts the essential character of this accent table.

The applicable subheading for the accent table will be 9403.80.6040, HTS, which provides for “Other furniture and parts thereof: Furniture of other materials 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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