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NY B85455

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May 14, 1997

CLA-2-94:RR:NC:SP:233 B85455

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8040; 9401.61.4010

Mr. Wayne E. Lambert
31053 Tanglewood
Novi, MI 48377

RE: The tariff classification of a dining table and chairs from Canada.

Dear Mr. Lambert:

In your letter dated May 5, 1997, you requested a tariff classification ruling.

The furniture items to be imported consist of a wooden dining table and six wooden chairs. The chairs have upholstered seat cushions.

The applicable subheading for the wooden dining table will be 9403.60.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other wooden furniture: Other: Dining tables. The rate of duty will be 1% ad valorem. The applicable subheading for the upholstered wooden chairs will be 9401.61.4010, HTS, which provides for Other seats, with wooden frames: Upholstered: Chairs: Other, Household. The rate of duty will be 2.1% ad valorem.

This ruling is being issued under the provisions of Part 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,

Gwenn Klein Kirschner

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See also:

• Tariff No.: 9401.61.40 - Chairs nesoi, w/wooden frames (o/than teak), upholstered
• Tariff No.: 9403.60.80 - Furniture (o/than seats & o/than of 9402) of wooden (o/than bentwood) nesoi