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NY 894386




February 9, 1994

CLA-2-94:S:N:N8:233 894386

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.61.4010

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a glider rocker from Taiwan.

Dear Ms. Bonace:

In your letter dated January 26, 1994, you requested a tariff classification ruling.

The furniture item consists of a glider rocker, Blair Product #2538. It is constructed of a solid hardwood (rubberwood) frame with a ball bearing swing mechanism. The rocker has a fabric covered foam seat and back. The seat cushion rests on heavy canvas with 4 speed springs. It has an oak finish. The back is constructed of 5 spindles on a bentwood frame. The essential character of the gilder rocker is imparted by the hardwoood components and is designed to be placed on the floor or ground.

The applicable subheading for a glider rocker will be 9401.61.4010, 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: Other seats, with wooden frames: Upholstered: Chairs: Other, household. 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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