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NY N016592




September 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.89.6010

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

RE: The tariff classification of tables from China.

Dear Ms. Bautch:

In your letter dated August 31, 2007 you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Item D233-12 is a pub table that features a metal base with a rectangle slate top. The dimensions are 25" W x 43" D x 42" H.

Item D233-13 is a pub table with fixed top that features a metal base with a circle slate top. The dimensions are 32" Round x 40" H.

Item D233-15 is a round fixed slate table that features a metal base with a circle slate top. The dimensions are 45" Round x 30" H.

     The slate and the metal used to construct the tables in each instance form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the slate imparts the essential character to the good.          The applicable subheading for the pub tables, Items D233-12 and D233-13, and the round fixed slate table, Item D233-15, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other, 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/.

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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