The tariff classification of a table and stools from Taiwan.

NY G88483 March 21, 2001 CLA-2-94:RR:NC:SP:233 G88483 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a table and stools from Taiwan. Dear Ms. Wierbicki: In your letter dated March 16, 2001, on behalf of E.N.S. Impordist, Inc., you requested a ruling on tariff classification. The merchandise at issue, Model CW-3220, is a folding pedestal table on wheels with a storage capability in the “pedestal” base portion and two plastic and steel folding stools. The article is rectangular in shape and of molded plastic with outer measurements of approximately 16” high x 21” wide x 14 ½” deep, including the table wings. It incorporates a removable lid, one approximately 5” long carry handle at both ends, as well as one approximately 12” long handle, and foam resin insulating material in the base walls. The table area is enlarged when the two leaves on the opposite outer sides are released and extended upward at a 90° angle. Each leaf is held in place by unfolding a u-like tube of metal secured to its underside and has a circular indentation approximately 2 ¾” in diameter in which to stand a cup or glass. The two folding stools are stored directly over the folding legs on the underside of the leaves and stand approximately 10” high when assembled. The interior compartment measures approximately 12” high x 17” wide x 8” deep, is undivided and features a removable plug for draining melted ice which is to be inserted if use as a cooler is desired. Also included is a removable plastic molded basket which hangs on the groove along the compartment’s inner edge. The table and stools are packaged together for retail sale. The table and stools are considered a set with the essential character imparted by the table. The applicable subheading for table and stools will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other, 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