NY 0857697 - The tariff classification of dining tables and chairs from Denmark. - United States International Trade Commision Rulings

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NY 857697

Nov 09 1990

CLA-2-94:S:N:N1:233 857697

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 9403.60.80406, 9401.69.60109 & 9401.69.40104

Ms. Marsha Gumpert
Workbench Corporation
470 Park avenue South
New York, New York 10016

RE: The tariff classification of dining tables and chairs from Denmark.

Dear Ms. Gumpert:

In your letter dated October 29, 1990, you requested a tariff classification ruling.

The furniture consists of oak or teak veneer style dining tables of various sizes. The Danish tables come with leaves that store under the tabletop. The rectangular style opens to seat ten (model ANS36) and measures 53" x 35-1/2" x 29", while the square style opens to seat eight (model ANS37) and measures 35- 1/2" x 35-1/2" x 29". The oak table comes with ladder back chairs. The teak style comes with solid teak Windsor chairs in either side (model TS28S) or arm (model TS28A).

The applicable subheading for the oak or teak veneer dining tables will be 9403.60.80406, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, dining tables. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the oak chairs will be 9401.69.60109, HTSUS, which provides for other seats, with wooden frames, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the teak chairs will be 9401.69.40104, HTSUS, which provides for other seats, with wooden frames, other, of teak. The rate of duty will be 3.4 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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