NY 864723: The tariff classification of a desk, chair and lamp set fromTaiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864723
                                   
                                   JUL 11 1991


CLA-2-94:S:N:N1:233 864723  

CATEGORY:  Classification

TARIFF NO.: 9403.20.0010  

Ms. Peggy Ratliff
Bernards, Inc.
P.O. Box 1489
High Point, N.C. 27261

RE:  The tariff classification of a desk, chair and lamp set from
Taiwan.

Dear Ms. Ratliff:

     In your letter dated June 27, 1991, you requested a tariff
classification ruling.
         
     The furniture items consist of a lifestyle student 3-piece
desk, chair and lamp set, Model #5019 in red/white and Model
#5020 in black/white.  The first item in the set is a desk
consisting of a metal frame and a particle board top.  It has two
side shelves which are partially enclosed for holding articles. 
The second item is an adjustable lamp that is attached to the
edge of the table top.  The third item is a metal chair on
casters with canvas on the back and seat. They are designed to be
placed on the floor or ground and primarily used as home
furnishings.  Based on the component material break- down by
weight and value which accompanied your letter, the metal is the
material which gives the set its essential character. 
              
     The applicable subheading for the metal desk, chair and lamp
set, which is packed and shipped together in the same case for
retail sale, 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