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NY N004152




December 20, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0005

Ms. Alexandra Latham
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a five piece patio set from China.

Dear Ms. Latham:

In your letter dated December 5, 2006, you requested a tariff classification ruling.

The merchandise under consideration is identified as a five piece patio set. The patio set includes four aluminum chairs with textile cushions and a table with a gas firepit insert. The table is constructed with a marble top and a resin base. The table has room around the firepit to place items, e.g. drinks, food, etc. You have submitted a material breakdown and a photograph of the table and chairs.

The applicable subheading for the chairs will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Household.” 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/.

We are unable to issue a tariff classification ruling on the table with gas firepit insert because additional information is needed. Please provide a cost breakdown of the item. When this information is available, you may wish to consider resubmission of your request. Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.

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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