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NY 867508


October 4 1991

CLA-2-94:S:N:N1:233 867508

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.30.4000

Ms. Cindy Johnson
Archer Freight Systems, Inc.
U.S. Customhouse Brokers & Int'l. Fgt. Fwd. P.O. Box 53709
Houston, Texas 77052-3709

RE: The tariff classification of a Bankers Chair from Taiwan.

Dear Ms. Johnson:

In your letter dated October 1, 1991, on behalf of Builder's Square, Inc., San Antonio, Texas, you requested a tariff classification ruling.

The furniture item is a Bankers Chair, model #1212. It is constructed of dark brown wood and has a swivel seat with variable height adjustment. The chair has a back, arms and is supported by four legs with casters. The dimensions are 29 inches length x 26 inches width x 20 inches height. The chair is designed to be placed on the floor or ground.

The applicable subheading for the wooden Bankers Chair will be 9401.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, swivel seats with variable height adjustment, with wooden frame. 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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