The tariff classification of a table top from China.

N038337 September 19, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.90.8085 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a table top from China. Dear Ms. Bautch: In your letter dated September 12, 2008, you requested a tariff classification ruling. You have submitted descriptive literature and assembly instructions for the T-808-1T “Rectangular Cocktail Tabletop”. It is made of wood with slate inset tiles to be used as the top of the T808 Cocktail Table. The top is assembled by first attaching a solid wood frame to a particleboard backing. The slate tiles are then cleaned and glued to the particleboard in a patterned design within the wooden frame. The table top has pre-drilled holes underneath where metal inserts are placed. These align with pre-drilled holes in the metal mounting plates that get attached to the legs of the table base. The mounting plates are then fastened to the tabletop with bolts and washers. The applicable subheading for the slate and wood tabletops will be 9403.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other”. 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