United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M84453 - NY M84495 > NY M84490

Previous Ruling Next Ruling
NY M84490





June 28, 2006

CLA-2-94:RR:NC:SP:233 M84490

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Chris Fladager
Norvanco International, Inc.
3514 142nd Avenue East, #400
Sumner, WA 98390

RE: The tariff classification of a Children’s Wooden Table and Chairs from China.

Dear Mr. Fladager:

In your letter dated June 22, 2006, on behalf of Spin Master, Inc., you requested a tariff classification ruling.

The merchandise under consideration consists of a Children’s Wooden Table and Chairs. The item is suitable for use by children 3-6 years of age and may or may not have the “Thomas” design, as depicted in the submitted photograph.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Children’s Wooden Table and Chairs meet the criteria for a set and are considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the wooden table appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the Children’s Wooden Table and Chairs will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Previous Ruling Next Ruling

See also: