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NY 851034


April 9, 1990

CLA-2-94:S:N:N1:233 851034

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0030

Mr. Bob Schoenfeld
Scandinavian Designs
3830 Cypress Drive
Petaluma, California 94954

RE: The tariff classification of recliner chairs from Norway.

Dear Mr. Schoenfeld:

In your letter dated March 28, 1990, you requested a tariff classification ruling.

The furniture items are composed of two style models of recliner chairs. The first, model #A-178, is a "Royal Chair" which is constructed of teak veneer over a laminated beech base and is upholstered in leather. The frame components in the seat and seat back are metal and connect on the side of the chair to a circular laminated wood base. The base bottom connects with a circular metal bar which makes contact with the floor. The second, model #A-5000, is a "Pampas Chair" with a matching ottoman. The seat and seat back have a metal frame. At the sides of the chair, under the armrest, wood components connect to a metal center pole that then connects to a large circular base. The ottoman is designed and made specifically for the chair. They are sold as a set and will be shipped in the same container. Both chairs are stressless and the essential character of the frame is the metal.
The applicable subheading for the stressless recliner chairs will be 9401.71.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, other seats with metal frames: upholstered, other. 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

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