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NY 810999




June 9, 1995

CLA-2-94:S:N:N8:233 810999

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.50.0080

Mr. Phillip Bauldree
J.C. Penny Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of an arm chair from Hong Kong.

Dear Mr. Bauldree:

In your letter dated May 23, 1995, you requestred a tariff classification ruling.

The furniture item is an arm chair, lot number 778-5050. It is constructed of wicker over iron and is designed to be placed on the floor or ground. The feature which distinguishes a chair from other seats is that it is for one person, always has a back and has some arrangement which elevates the seat portion above the floor or ground so a person may conveniently sit on it.

We agree with your contention that our classification of this chair in New York Binding Ruling 809756 was incorrect.

The applicable subheading for the arm chair will be 9401.50.0080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats of cane, osier, bamboo or similar materials, other. The duty rate will be 3.2 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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