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NY 868280


November 4 1991

CLA-2-94:S:N:N1:233 868280

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.6030

Mr. Jack McFadzen, V.P.
Sun Time Chairs
43 Central Street
Guelph, Ontario N1H 4K8

RE: The tariff classification of outdoor chairs from Canada.

Dear Mr. McFadzen:

In your letter dated October 23, 1991, you requested a tariff classification ruling.

The furniture items consist of two outdoor arm chairs, the Deck Buddy and the Beach Buddy. The frames are made of solid red oak with zinc plated hardware. The seat and back portions are comprised of a vinyl coated nylon mesh. The chairs fold flat to within 4-1/2" for easy storage and carrying. The dimensions for the Deck Buddy are seat height 13" x 14-1/2 " x 16" (3 positions) seat depth 16-1/4" and the seat width 16". For the Beach Buddy are seat height 7-1/2" x 8-1/4" x 9" (3 positions) seat depth 16-1/4" and seat width 16". The chairs have three position seating and are designed for comfort in the outdoors.

The applicable subheading for the outdoor arm Deck and Beach Chairs will be 9401.69.6030, 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, other. The duty rate will be 5.3 percent ad valorem.

Goods classifiable under subheading 9401.69.6030, HTSUS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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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