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NY 861480

MAR 27 1991

CLA-2-94:S:N:N1:233 861480

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 a wood chair from Yugoslavia.

Dear Ms. Thompson:

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

The furniture item is a wooden unupholstered chair called the Ricchio Armchair. It has been created by Joseph and Linda Ricchio for the Knoll Studio. It is both "contemporary and timeless" evoking the tradition of American arts and craft. Yet the Ricchio Chair is indisputably modern. It is generously proportioned and the back curves gently, tapering to echo the profile of the human body. The legs are subtly graduated to lighten the chair's overall form. The Ricchio Chair works equally well in conference, general work-station or dinning areas.

The applicable subheading for the wood chair 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 rate of duty 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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