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NY 888611




August 12, 1993

CLA-2-94:S:N:N8:233 888611

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Crispin N. Flores
Corrigan Dispatch Company
Box 3610
1350 Cheers Boulevard
Brownsville, Texas 78523-3610

RE: The tariff classification of chair and stool parts from Mexico.

Dear Mr. Flores:

In your letter dated July 19, 1993, on behalf of Donie Chair Company, 2200 E. Jackson St., Door 2-A, Brownsville, Texas 78520, you requested a tariff classification ruling.

The furniture items consist of five chair and seat parts. They are all the seat portion of a chair or stool. The first is a vinyl upholstered seat with a wooden frame. It is made of U.S. components. This seat will be further assembled into a stool. The second is a seat with a wooden frame with palm weaving. It is made of U.S. and Mexican components. The wooden frame is of U.S. origin and the palm used for the weaving is of Mexican origin. This seat will be further assembled in the U.S. into a chair. The third is a wooden seat with a Cat-Tail. It is made of U.S. and Mexican components. The wooden frame is of U.S. origin and the Cat-Tail used for the weaving is of Mexican origin. This seat will be further assembled in the U.S. into a chair. The fourth is a seat with a wooden frame with Textile Braiding. It is made entirely of U.S. components. This seat will be further assembled into a chair. The fifth is a Wooden Seat. It is made of U.S. components. This seat will be further assembled into a stool.

The applicable subheading for the vinyl upholstered seat with wooden frame, the seat with wooden frame with palm weaving, the seat with wooden frame with Cat-Tail weaving, the seat with wooden frame with Textile Braiding and the Wooden Seat will be 9401.90.5000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts, other. The rate of duty will be 4 percent ad valorem.
Goods classified under subheading 9401.90.5000, HTSUSA, which are products of Mexico 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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