The tariff classification of a patio set, a coffee table, a love seat and chairs from Taiwan.

NY F81960 January 21, 2000 CLA-2-94:RR:NC:SP:233 F81960 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 9403.80.3030; 9401.50.0080 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of a patio set, a coffee table, a love seat and chairs from Taiwan. Dear Mr. Rodriguez: In your letter dated January 11, 2000, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: 1. Item #W-50-B-2201, “6-Pc Padded Patio Set”, is a patio set consisting of four folding padded chairs with metal frames, a table, and an umbrella. Each chair measures 26 ½” x 22 ¾” x 36”. The seat and seat back are covered with fabric stuffed with polyester. The table consists of metal legs and a tabletop of metal that measures 40” in diameter. The fabric of the chair seats and seat backs coordinates with the umbrella, which is inserted through a hole in the center of the table. The items will be packaged in one carton and sold at retail as a set. 2. Item #W-50-B-2690, “4 Pcs Wicker Set”, consists of one wicker coffee table measuring 26 ½” x 18” x 18”, one wicker love seat measuring 37” x 17”, and two wicker armchairs measuring 17” x 17”. Since the items will be packaged separately and therefore are not considered a set, each item will be separately classified. The 6-Pc Padded Patio Set is a set which is classified under General Rules of Interpretation (GRI) 3(c) which states: When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the patio set will be classified under the subheading for the table. The applicable subheading for Item #W-50-B-2201, the 6-Pc Padded Patio Set, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other metal furniture, other: other. The rate of duty will be free. The applicable subheading for the wicker coffee table will be 9403.80.3030, HTS, which provides for other furniture and parts thereof: furniture of other materials, including cane, osier, bamboo or similar materials: other: household. The rate of duty will be free. The applicable subheading for the wicker loveseat and armchairs will be 9401.50.0080, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: seats of cane, osier, bamboo or similar materials, other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division