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NY 883855





MARCH 24 1993

CLA-2-94:S:N:N8:233 883855

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.30.4000

Mr. H. Kandari
Fritz Companies, Inc.
9800 La Cienega Boulevard, 12th Floor
Inglewood, CA 90301-2063

RE: The tariff classification of chairs from Italy.

Dear Mr. Kandari:

In your letter dated March 4, 1993, on behalf of Vikings Office Products, Inc., Los Angeles, CA 90061, you requested a tariff classification ruling.
The furniture items consist of Italian office chairs, Models #59500, #67000, #79300 and #85250. They are made of man-made fabric and fireproof foam. The chairs have a metal mechanism, gas-lift cylinder and a PVC vinyl base. The chairs have their arms wrapped in rubberized plastic and their seats and backs have wooden frames. All the chairs swivel, have plastic casters with metal plugs and are designed to be placed on the floor or ground.

The applicable subheading for the wood frame swivel office chairs will be 9401.30.4000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for Swivel seats with variable height adjustment: With wooden frames. 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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