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NY N024315




March 12, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.0015

Ms. Andrea Pigott
FedEx Trade Networks
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of a fire pit table from China.

Dear Ms. Pigott:

In your letter dated March 6, 2008, on behalf of Menard, Inc., you requested a tariff classification ruling.

SKU number 2710630 is referred to as the “Oakbrook Fire Pit.” This item is a multipurpose wood-burning fire pit with a steel frame. The floor standing table, intended for outdoor use, is composed of steel rim, legs, ice bowl, fire screen, poker and hardware. The table surface is composed of ceramic tiles with bowls for burning wood and for chilling drinks. The bowls nest into the frame and are surrounded by the ceramic tile. The table will be packaged and shipped as one unit.

Since the fire pit table is composed of different components it is considered a composite good. Regarding the essential character of the table, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. 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 this case, the steel components impart the essential character to the good.

The applicable subheading for the fire pit table will be 9403.20.0015 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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,

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