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NY 861469


MAR 25 1991

CLA-2-94:S:N:N1:233 861469

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.60305

Ms. Debra S. Thompson
Westinghouse Electric Corporation
6 Gateway Center, Rm. 412
Pittsburg, PA. 15222

RE: The tariff classification of wooden chairs from Yugoslavia.

Dear Ms. Thompson:

In your letter dated March 1, 1991, you requested a tariff classification ruling.

The furniture items consist of two models of wooden chairs. The first, model #36-A, is a Bridge Armchair which has a wood frame and legs with wood arms. The second, model #36-G, is a Bridge Armless chair. It has a wood frame and legs. The wooden chairs will be used principally for office furniture. Although the Bridge Armchair is called a bent-wood chair in your letter, only the arms are made of bent-wood. To qualify as a bent-wood chair for Customs purposes, the chair must be constructed of at least 50 percent bent-wood parts.

The applicable subheading for the wooden chairs will be 9401.69.60305, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with wooden frames, other. The duty rate will be 5.3 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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