The tariff classification of a pedestal table from China.

N022612 February 6, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9403.90.7000 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a pedestal table from China. Dear Ms. Bautch: In your letter dated January 30, 2008 you requested a tariff classification ruling. You have submitted literature for a pedestal table. Item number D477-50B is described as the “Maressa Round Table Base.” The table base is comprised of a wood pedestal base and a polyurethane pedestal post. The table base stands 31 inches high and is 33 inches wide at the base. Based on the component breakdown that was provided, it is determined that the wood imparts the essential character of the table base. Item number D477-50T is described as the “Maressa Round Tabletop.” The table top is comprised of solid wood with a rustic brown finish. It measures one inch thick and 54 inches in diameter. The applicable subheading for the table base and the table top when imported in equal amounts and in the same container will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Dining tables.” The rate of duty will be free. The applicable subheading for the table base, item D477-50B, when shipped separately will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Dining tables.” The rate of duty will be free. The applicable subheading for item number D477-50T table top, when shipped separately, will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” 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, National Commodity Specialist Division