The tariff classification of an Outdoor Folding Table Set from China.

NY L86606 August 3, 2005 CLA-2-94:RR:NC:SP:233 L86606 CATEGORY: Classification TARIFF NO.: 9403.70.8030 Mr. Danny Chen Tofasco of America, Inc. 1661 Fairplex Drive La Verne, CA 91750 RE: The tariff classification of an Outdoor Folding Table Set from China. Dear Mr. Chen: In your letter dated July 22, 2005, you requested a tariff classification ruling. The merchandise to be imported is identified as Outdoor Folding Table Set. The set includes one table and four chairs. The table is made of a metal frame with a plastic tabletop. The chairs are made of metal frames and plastic seats and backs. The table and chairs will be packaged and sold together. You have submitted a product data sheet with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Outdoor Folding Table Set is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the table appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Outdoor Folding Table Set 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. The merchandise in question may be 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 and Border Protection. 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