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NY B88753




September 4, 1997

CLA-2-94:CL:PD:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.40.0000

John E. Robinson, Jr.
President
JCI Marketing, Inc.
127 Whitecaps Circle
Maitland, Florida 32751-5851

RE: The tariff classification of futon frames from Guatemala.

Dear Mr. Robinson:

In your letter dated August 12, 1997, you requested a tariff classification ruling.

The furniture item is a futon frame. The frame is made of wood and is designed to be placed on the floor or ground. It will be imported with the bolts, screws, and glue necessary for assembly. No cushions, fabric, cloth or padding will be included. In your letter you state that although model numbers are not presently available, each futon frame will be made of wood.

The applicable subheading for the wood futon frames will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be 1.3 percent.

Articles classifiable under subheading 9401.40.0000, HTS, which are products of Guatemala 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 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.

Sincerely,

John M. Regan
Service Port Director

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