CLA-2-94:RR:NC:SP:233 C89467
Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of a children's patio set from China.
Dear Mr. Qualey:
In your letter dated June 16, 1998, on behalf of Franco Manufacturing
Company Inc., you requested a tariff classification ruling.
The submitted sample is a children's patio set which includes two
child-sized folding patio chairs, one child-sized patio table and one umbrella.
The frames of the chairs are made of epoxy coated steel. The fabric of the
chair seats and backs coordinate with the umbrella, which is inserted through a
hole in the center of the table. The chairs feature safety latches which lock
the chairs in the open position. The patio table is made of injection molded
plastic. The items will be packaged together in one carton and sold as a set.
When assembled, the children's patio set is designed to be placed on the floor
or ground.
The children's patio set is a set which is classified under General Rules
of Interpretation (GRI) 3(c) which states: When goods cannot be classified by
reference to 3(a) or 3(b) they shall be classified under the heading which
occurs last in numerical order among those which equally merit consideration.
In this case, the patio set will be classified under the subheading for the
patio table.
The applicable subheading for the children's patio set will be
9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which
provides for other furniture and parts thereof: furniture of plastics: other,
other. The rate of duty will be 0.5% ad valorem.
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 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division