NY 870663
JANUARY 28 1992
CLA-2-94:S:N:N1:233 870663
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickery Street
Warren, Pennsylvania 16366-0001
RE: The tariff classification of a sofa table from Taiwan.
Dear Ms. Bonace:
In your letter dated January 16, 1992, you requested a
tariff classification ruling.
The furniture item is a metal sofa table, Blair Product
#6622. The table is brass plated with a built-in magazine rack
at the side and has a 13" x 9-3/8" glass top and hardware. The
items are ordered and shipped together in the same carton and are
intented to be used with each other. The items are put up
together for retail sale and by assembly they become a complete
article. They are treated as a single article for classification
purposes. Based on the component material breakdown by weight
and value which you forwarded to us, the essential character of
the table is imparted by the steel material. The article is used
in the house and designed for placing on the floor or ground.
The sample of the article is being returned to you under
seperate cover.
The applicable subheading for the metal sofa table will be
9403.20.0010, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other furniture and parts thereof,
other metal furniture, household. The rate of duty will be 4
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