&&The goods in issue, according to the information submitted indicates that this outdoor dining set is comprised of one (1) acacia wood rectangular extension table and six (6) steel frame-flat PE rattan chairs. The chairs come with mono-color seat cushion and the entire set is packed in one box.

&&This outdoor furniture set is considered a “set for retail sale” as it meets the criteria set out in Memorandum D10-14-58, in that the individual pieces are designed for use together in a specific locale; and are generally manufactured from the same material. It is therefore, classified as a single entity under the heading appropriate for the piece that gives the set its essential character when such determination is possible.&&&&The determination of the essential character of a “set for retail sale” is made on the basis of, all of the characteristics of the specific goods. Such characteristics include functionality, durability, quality, material composition and relative value. As the essential character of this set could not be determined on the basis of this criteria, classification under General Interpretive Rule 3 (b) does not apply.&&&&According to note XII of the Explanatory Notes to Rule 3 (c), when goods cannot be classified by reference to Rule 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.&&