CLA-2-94:S:N:N8:233 807189
Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building, Suite 100
7001 Chatham Center Dr.
Savannah, Georgia 31405
RE: The tariff classification of a Verona Cafe Set from Taiwan.
Dear Ms. Smith:
In your letter dated February 24, 1995, on behalf of Lowe's
Companies, Inc., P.O. Box 1111, North Wilkesboro, N. C. 28516, you
requested a tariff classification ruling.
The furniture items consist of an unassembled Verona Cafe Set.
It is composed of one (1) 27 inch folding glass-top table and two
(2) chairs. The table has a glass top with a steel base. The
chair seats are fabric upholstered with a metal frame. When the
Verona Cafe Set is assembled it is designed to be placed on the
floor or ground.
Based on your submitted breakdown, the component material in
chief value and weight is the steel. The Verona Cafe Set is
packaged in one carton and sold at retail as a set. Since there is
no essential character between the table and chairs, based on the
General Rules of Interpretation 3 (c), the HTS number which occurs
last among the two which merit equal consideration will determine
the applicable classification.
The applicable subheading for the Verona Cafe Set will be
9403.20.0010, Harmonized Tariff Schedule of the United States
Annotated, HTUSA, which provides for: Other furniture and parts
thereof: Other metal furniture, household. The duty rate will be
3.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport