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NY N021597




January 28, 2008

CLA-2-94:OT:RR:NC:SP:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0010; 9403.89.6010

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

RE: The tariff classification of tables and chairs from China.

Dear Ms. Bautch:

In your letter dated January 4, 2008, you requested a tariff classification ruling.

You have submitted literature for a metal base table with a stone top and four upholstered metal framed chairs. Based on your submitted cost breakdown and the appearance of the table, the stone tops impart the essential character to the unassembled table.

The applicable subheading for the upholstered metal frame chairs will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats with metal frames, Upholstered, Household”. The rate of duty will be free.

The applicable subheading for the complete table will be 9403.89.6010, HTSUS, which provides for “”Furniture of other 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.

You also ask for a ruling addressing the classification of the table tops when imported separately. We are returning your request for a classification ruling regarding this matter, because we need additional information in order to issue a ruling. Please submit the additional information described below.

In your letter you simply described the table tops if imported separately as consisting of the table tops alone without any other components. However, in a telephone conversation with this office you stated that the table tops may be imported with attachments designed to connect them to the table bases.

Please clarify. When the table tops are imported without the bases, will the importations consist of the table tops alone or will they consist of the table tops plus attachments designed to connect the tops to the bases?

A sample was submitted with your ruling request. The sample will be returned to you with this notice.

The sample did not contain attachments designed to connect the top to the base. Please clarify. Was this the correct sample?

If the tops will be imported with attachments used to connect the tops to the bases, please submit a sample including both the top (a portion at least 12 inches by 12 inches including sections of both the face as well as the side including the corner or edge) and the connecting pieces, and please verify that this will be the form of the imported product. Please describe the manner in which the attachments will be used to connect the tops to the bases.

When this information and the samples are available, you may wish to consider resubmission of your request.

If you resubmit the request regarding the classification of the table tops when imported separately from the bases, please resubmit the sample plus a copy of your original letter and attachments, as well as the additional information and samples requested in this notice.

Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

If you have questions regarding this notice concerning the table tops, contact National Import Specialist Jacob Bunin at 646-733-3027.

The information submitted with your ruling request indicates that the principal stone comprising the table is Iranian. As a result of the Iranian origin of this stone, importation of the tables and/or the table tops may be forbidden or may be subject to licensing requirements. If you wish to determine whether the merchandise is prohibited and/or whether an import license is required, we suggest that you contact the U.S. Department of the Treasury, Office of Foreign Assets Control, Washington, D.C. 20220; telephone number 202-622-2480.

Sincerely,

Robert B. Swierupski
Director,

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