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NY N011090




May 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 9403.90.7000

Melissa S. Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification Wooden Counter Height Tables from China and Vietnam.

Dear Ms. Bautch:

In your letter dated May 8, 2007 you requested a tariff classification ruling.

The submitted items are counter height dining tables. Item number D224-12B is described as the “Drake Pedestal Table Base.” The table base is composed of wood with an oak colored finish. The base also has a metal ring footrest with an antique pewter finish. Item number D224-12T is described as the “Drake Pedestal Table Top.” The table top is composed of wood with an oak colored finish. The table is 36 inches high and the top is 42 inches in diameter. Both items will be produced in China and will be imported both in an assembled state and shipped separately.

Item number D425-23 is described as the “Prairie View Drop Leaf Counter Height Table.” The table is composed of dark oak stained wood and the tabletop features two functioning drawers with antique bronze colored handles. On each end of the table there are optional extension leaves that are operated by a hinge and lock system. The table stands 37 inches high and is 34 inches wide. With the two side drop leaf panels down, the table measures 43 inches long. With the drop leaf panels up the table measures 69 inches long. The table will be produced in China.

Item number D252-32 is described as the “Baldwin Butterfly Leaf Counter Height Table.” The table is composed of solid wood and is painted black. The “butterfly leaf” refers to a hidden, self-storing center extension leaf. The table measures 36 inches high and 54 inches wide. With the extension leaf, the length is 54 inches; without the extension leaf the length is 36 inches. The table will be produced in Vietnam.

Item number D566-32 is described as the “Roslyn Heights Counter Height Table.” The table is composed of wood with a dark rustic finish. The table has a decorative metal piece that connects the four legs to stabilize the unit. The table measures 36 inches high by 46 inches wide and 65 inches long. This item will be produced in China. Catalogue photographs submitted with the request show all four items in a dining room context.

The applicable subheading for all the above described counter height tables 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. If shipped separately, the applicable subheading for item number D224-12T, the “Drake Pedestal Table Top” will be 9403.90.7000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” 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,

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