The tariff classification of dining set from China.

November 23, 2009 N084056 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8040; 9401.61.4010 John Whitson Customs Compliance Specialist Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of dining set from China. Dear Mr. Whitson: In your letter dated November 11, 2009, you requested a tariff classification ruling. Item 439474 is a nine piece wood framed dining set. The set is comprised of one wooden dining table, two upholstered captain’s chairs and six upholstered wood framed side chairs. The table is constructed from Rubberwood (35%), MDF with veneer (62%), and hardware (3%). The six side chairs are constructed from plywood (40%), solid (35%), foam and fabric (25%), while the two captain’s chairs are made from Rubberwood (38%), foam and fabric (60%), and hardware (2%). The set is shipped and imported in a total of five individual boxes. It is further stated that the set will be packaged and sold together, and that the table and chairs will not be available for sale individually. With your request for a ruling, you submitted a photograph of the dining set depicting the table, with the two captain’s chairs and six side chairs. The Harmonized Tariff Schedule of the United States (HTSUS), Explanatory Notes, General Rules For The Interpretation Of The Harmonized System, Note (X) (c), indicates that goods put up in sets for retail sale are packaged together. Accordingly, the dining table and its chairs are classified in their own provisions within the tariff schedule – see New York ruling, NY L80593 dated November 1, 2004. The applicable subheading for the dining table, 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 two captain’s chairs and six side chairs, will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats….Other seats, with wooden frames: Upholstered; Chairs; Other, Household.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division