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NY 850706


March 28, 1990

CLA-2-94:S:N:N1:233 850706

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.50.0040

Mr. Kenneth Melloni
Jenigere Trading Company
P.O. Box 1256
Linwood, PA. 19061

RE: The tariff classification of rattan chairs with cushions from Indonesia.

Dear Mr. Melloni:

In your letter dated March 16, 1990, you requested a tariff classification ruling.

The furniture items are composed of two style models of rattan chairs with cushions. The first, model #JT-0033-B, is a papasan chair while the second, model #JT-SWRO-R, is a swivel rocker. They both have fabric cushions which are covered by cotton and are stuffed with 100 percent polyurethane foam. The cushions are designed and made specifically for the chairs. They are sold as a set and will be shipped in the same container.

The applicable subheading for the rattan chairs with cushions will be 9401.50.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for seats of cane, osier, bamboo or similar materials, of rattan. The duty rate will be 7.5 percent ad valorem. Subheading 9903.10.42, HTS, effective through 12/31/92, states that the rate of duty for seats (other than those of heading 9402) will be 5.6 percent ad valorem.

Articles classifiable under subheading 9401.50.0040, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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