NY 0874081 - The tariff classification of director's chairs from Hong Kong and Indonesia. - United States International Trade Commision Rulings

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NY 874081

MAY 20 1992

CLA-2-94:S:N:N1:233 874081

CATEGORY: CLASSIFICATION

TARIFF NO's.: 9401.69.6010; 9401.90.4000 & 9401.90.5000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
U.S. Customs Brokers
30 Vesey Street, Suite 506
N.Y., N.Y. 10007

RE: The tariff classification of director's chairs from Hong Kong and Indonesia.

Dear Mr. O'Neill:

In your letter dated April 27, 1992, on behalf of Test-Rite Products Corp., you requested a tariff classification ruling.

The furniture item is a director's chair. It is composed of a rubberwood frame and a canvas seat and back which will be sold separately. The dimensions are 21-1/4" W x 15-3/4" D x 34-7/8" H. The canvas seat and back is comprised of cotton.

If the director's chair frame and the canvas seating and backing are ordered and shipped together in the same carton and packaged together for retail sale they will be classified as a complete director's chair. If imported separately, they will be classified separately as parts rather than a complete unit.

The applicable subheading for the complete director's chair with the wooden frame and canvas seat and back will be 9401.69.6010, Harmonized Tariff Schedule of the United States, HTSUS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, other seats, with wooden frames, other, household. The duty rate will be 5.3 percent ad valorem.

If the director's chair frame is imported separately, the applicable subheading will be 9401.90.4000, HTSUS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, parts, of wood. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the canvas seat and back if imported separately will be 9401.90.5000, HTSUS, which provides for seats, whether or not convertible into beds, and parts thereof, parts, other. The rate of duty will be 4 percent ad valorem.

Articles classifiable under subheading 9401.69.6010; 9401.90.4000 and 9401.90.5000, HTSUS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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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