CLA-2-94:RR:E:NC:SP:233
Ms. Melissa Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of furniture from China.
Dear Ms. Bautch:
In your letter dated March 20, 2007, you requested a tariff classification ruling.
You have submitted literature on two combinations of furniture. The first is model D246-223 that consists of a metal table base and four bar stools packaged in one carton. The bar stools have a back, metal frame and upholstered seats. Sometimes the glass tabletop, model D246-223T, will be shipped with the base and stools but in a separate carton.
The second combination is model D246-225 that consists of a metal table base and four chairs packaged in one carton. The chairs have a back, metal frame and upholstered seats. Sometimes the glass tabletop, model D246-225T, will be shipped with the base and chairs but in a separate carton.
You also request classification if the glass tabletop is imported separately or in greater quantities than the table base and chairs. The tabletop is made of beveled glass with a diameter of 36 inches and a thickness of 3/8 inch. It is secured to the base by four circular suction cups placed around the table base.
The applicable subheading for the table and chair sets, models D246-223 and D246-225 will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats with metal frames, Upholstered, Household”. The rate of duty will be free. If the glass tabletop is included, the four chairs or barstools will be 9401.71.0010, HTSUS, and the metal base with glass tabletop will be 9403.20.0015, HTSUS, which provides for “Other metal furniture, Household, Other”. The rate of duty will be free.
When the glass tabletop is imported separately or in extra quantities and the product consists of tempered glass, the applicable subheading will be 7007.19.0000, HTSUS, which provides for “Toughened (tempered) safety glass: Other”. The rate of duty will be 5 percent ad valorem.
When the glass tabletop is imported separately or in extra quantities and the product does not consist of tempered glass, the applicable subheading will be 7006.00.4050, HTSUS, which provides for “Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: Other: Other”. The rate of duty will be 4.9 percent ad valorem.
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