CLA-2-94:S:N:N7:233 813172

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a drum table from Taiwan.

Dear Ms. Bonace:

In your letter dated July 27, 1995, you requested a tariff classification ruling.

The submitted photograph depicts tne furniture item as a drum table, Blair Product #633001. It is constructed of wood composition with veneer and solid hardwood spindle and legs. It has a round top which is 20 feet in diameter and a center drawer with a brass finished pull knob. The table is 25-5/8 inches high. It will be imported and sold unassembled.

The applicable subheading for the drum table will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other wooden furniture: Other, other. The rate of duty will be 2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport