CLA-2-94:OT:RR:E:NC:N4:433
Ms. Catrina Lawless
Hooker Furniture
P.O. Box 4708
Martinsville, VA 24112
RE: The tariff classification of a round dining/foyer table from China.
Dear Ms. Lawless:
In your letter dated March 27, 2009, you requested a tariff classification ruling.
At issue is a round dining/foyer table, style number 500-75-011, composed of hardwood and a reverse glass table top. The diameter of the table is 44 inches and the height is 30 inches, and has a pedestal base. The table height can be increased 2 inches by using an extender collar supplied with the table.
This item is equally appropriate for use as a dining table, or for displaying decorative articles in an entranceway or foyer. The Harmonized Tariff Schedule of the United States (HTSUS), General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The item, therefore, is classifiable in heading 9403.60.8080, versus 9403.60.8040 – the provision that occurs last in numerical order.
The applicable subheading for the dining table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division