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NY 815329




October 12, 1995

CLA-2-94:R:N2:233 815329

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.4010; 9403.60.8040

Mr. Robert E. Daidone, P.C.
1 Washington Mall, 15th Floor
Boston, Massachusetts 02108

RE: The tariff classification of chairs, tables and a vase from Vietnam.

Dear Mr. Daidone:

In your letter dated September 20, 1995, on behalf of Mr. Hung Tran, 80 Loring Street, Hyde Park, MA 02136, you requested a tariff classification ruling.

The illustrative material depicts the furniture items as two (2) Dining Room sets consisting of two tables and eight or more chairs. Both the tables and chairs are composed of teak hard wood and are designed to be placed on the floor. The chairs for the Dining Room Set #1 have carved designs and may have a lacquer finish. The chairs for Dining Room Set #2 have seashell designs on the front and back. The seashell designs are made of broken seashells and glued to the wood. The chairs have a lacquer finish and may be stained.

The table for the Dining Room Set #1 is carved, may have a lacquer finish and may be stained. The table for Dining Room Set #2 has seashell designs on the sides or top of the table. The seashell designs are made of broken seashells pressed and glued to the wood. The table has a lacquer finish and may be stained.

We cannot issue a ruling on the vase without a sample. Please resubmit your request and provide us with a sample of the vase.

The applicable subheading for the chairs will be 9401.69.4010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other seats, with wooden frames: Other: Other: Chairs, Household. The rate of duty will be 40 percent ad valorem. The applicable subheading for the tables will be 9403.60.8040, HTSUSA, which provides for: Other wooden furniture: Other, dining tables. The rate of duty will be 40 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri
Director

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