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NY 869145


DECEMBER 5, 1991

CLA-2-94:S:N:N1:233 869145

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0035

Mr. Robert L. Follick
Gibney, Anthony & Flaherty, Attorneys At Law (Including Follick & Bessich, P.C.)
665 Fifth Avenue
New York, New York 10022-5305

RE: The tariff classification of Synergy chairs from Taiwan.

Dear Mr. Follick:

In your letter dated November 27, 1991, on behalf of Magellan International, Inc., Fort Lee, New Jersey, you requested a tariff classification ruling.

The furniture item consists of outdoor Synergy chairs. They are designed for placing on the floor or ground and are constructed of a resin plastic back and seat component and an arm and leg component comprised of a special metal alloy that is electrostatically powdercoated to seal out the elements. Since the arms and legs of these chairs are made of metal, the frames are considered composed of this material. Accordingly, they are classifiable under the provisions for other seats, with metal frames.
The applicable subheading for the outdoor Synergy chairs with metal frames will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, other, outdoor, other. The rate of duty will be 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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