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NY C89570


July 9, 1998

CLA-2-94:RR:NC:SP:233 C89570

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.4000; 9403.90.7000

Mr. Jeffrey E. Gillette

Hunt Country Furniture Inc.

R.R.1 Box 208

Wingdale, NY 12594

RE: The tariff classification of wooden furniture parts from Vietnam.

Dear Mr. Gillette:

In your letter dated June 26, 1998, you requested a tariff classification ruling.

The items to be imported consist of wooden chair and table parts. The chair parts include front legs, center stretchers, posts, side stretchers, and center stretchers. The table parts include trestle uprights and feet and center stretchers. Hunt Country furniture will ship semi-machined United States domestic ash lumber to Vietnam. The Vietnamese company will complete the machining process by shaping, boring, and sanding the parts. The parts will then be shipped back to the United States.

The applicable subheading for the wooden chair parts will be 9401.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: of wood. The rate of duty will be 40% ad valorem. The applicable subheading for the wooden table parts will be 9403.90.7000, HTS, which provides for other furniture and parts thereof: parts: other: of wood. The rate of duty will be 40% ad valorem.

In a telephone conversation with National Import Specialist Lawrence Mushinske, he indicated to you that the above tariff rates would apply to the total value of the importation, including materials and labor.

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,


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