CLA-2-94:OT:RR:NC:N4:433
John Whitson
Customs Compliance Specialist
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of a patio table and chairs from China.
Dear Mr. Whitson:
This letter replaces the ruling letter we sent you on September 28, 2009, under file number N074518. Taking into account that the dining set is shipped and imported in three boxes, the table and chairs will have to be separately classified. A corrected letter follows.
Item number 441465 was described as a seven piece aluminum frame patio dining set. The table featured a natural slate table top supported by aluminum legs. Six aluminum frame chairs with textile cushions of polyester fabric are sold with the dining set. A fabric, table cover, for storage and protection was also included with the dining set. It is stated that the cover is made of 100% polyester, 300D fabric coated with polyurethane on one side, making the cover water resistant.
You have provided a product description of the 7-piece patio dining set, which further indicates that item number 441465 is shipped and imported in a total of three boxes. The Harmonized Tariff Schedule of the United States (HTSUS), Explanatory Notes, General Rules For The Interpretation Of The Harmonized System, Rule 3 (b), 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 PD E88653 dated November 3, 1999 and (emphasis) New York Ruling, NY L80593 dated November 1, 2004.
The applicable subheading for the patio dining table and cover, if packaged together, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials….: Other; Other; Household.” The rate of duty will be free.
The applicable subheading for the six aluminum frame chairs with textile cushions, will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered; 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