CLA-2-94:RR:NC:SP:233 F82792
Mr. Orlando Rodriguez
Almacenes Pitusa
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839
RE: The tariff classification of wooden furniture from Taiwan.
Dear Mr. Rodriguez:
In your letter dated February 9, 2000, you requested a tariff classification ruling.
The submitted literature depicts the following items to be imported:
1. Item #W-35-C-3227 is a 3 piece breakfast bar set consisting of a solid wood table with a tiled tabletop and two wooden stools. The table measures 36” x 24” x 34” and the stools each measure 13” x 13” x 24”H. Since they are not packaged together for retail sale, the items do not constitute a set for classification purposes. Therefore, the table and stools are separately classifiable.
2. Item #W-35-C-3165 is a telephone bench consisting of a cherry finish wooden bench featuring an upholstered seat on one side and a storage unit on the other end, on top of which a telephone can be placed. The bench measures 31 ½” x 13 ½” x 23 ¼”.
3. Item #W-35-C-3131 is a 3 piece coffee table set consisting of one oval coffee table and two square end tables made of particle board with a paper veneer and polyurethane finish. The table measures 42” x 21” x 15 ½”H and the end tables each measure 21” x 18” x 20 ½”H.
The applicable subheading for the stools in Item #W-35-C-3227 will be 9401.69.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: other, household. The rate of duty will be free.
The applicable subheading for the table in Item #W-35-C-3227 and the coffee table set, Item # W-35-C-3131, will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
The applicable subheading for the telephone bench, Item #W-35-C-3165 will be 9401.61.6010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with wooden frames: upholstered: other, household. The rate of duty will be free.
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 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division