NY 882732
FEBRUARY 22 1993
CLA-2-94:S:N:N8:233 882732
Ms. Sue E. Quadrino, V.P.
W. A. Phelps & Co., Inc.
Customs House Brokers
1 World Trade Center, Suite 2109
New York, New York 10048
RE: The tariff classification of a child's table and chairs set
from Thailand.
Dear Ms. Quadrino:
In your letter dated February 10, 1993, on behalf of Lipper
International, Inc., Wallingford, CT. 06492, you requested a
tariff classification ruling.
The furniture item consists of a 3 piece child's table and
chairs set. The set is constructed of beechwood and melamine and
is designed to be placed on the floor or ground. The 2 chairs
represent 60 percent and the 1 table 40 percent of the value of
the set. The items are ordered and shipped together in the same
carton and are put up together for retail sale and sold as a set.
The 2 chairs impart the essential character of the set.
The applicable subheading for the child's table and chairs
set will be 9401.69.6010, Harmonized Tariff Schedule of the
United States, HTSUS, which provides for other seats, with wooden
frames, other, other, household. The duty rate will be 5.3
percent ad valorem.
Articles classifiable under subheading 9401.69.6010, HTSUS,
products of Thailand are entitled to duty free treatment under
the Generalized System of Preferences (GSP) upon compliance with
all applicable regulations.
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