The tariff classification of a steel tube stool and table set from China.

NY H87400 February 11, 2002 CLA-2-94:RR:NC:SP:233 H87400 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a steel tube stool and table set from China. Dear Ms. Liu: In your letter dated January 25, 2002, you requested a tariff classification ruling. The merchandise to be imported is C35L0054 – Steel Tube Stool and Table Set, which includes one folding table and two folding stools. Only one stool has been submitted for our review. Both the table and stools have tubular metal frames. The seats and tabletop are round and are padded and covered in vinyl. The items will be packaged together and sold at retail as a set. You have asked whether the table would be considered a tray. In our opinion, it would not be. The steel tube stool and table 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 classification for the table occurs last. Your samples are being returned as requested. The applicable subheading for the steel tube stool and table 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. You have asked whether the steel tube stool and table set is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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, National Commodity Specialist Division