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NY D88235




March 15, 1999

CLA-2-94:CL:PD:CO:TEB:F01 D88235

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Christi Wozney
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of replacement seats from China. Dear Ms. Wozney:

In your letter dated February 17, 1999, you requested a tariff classification ruling.

Descriptive literature and samples accompanied your letter. The furniture items are replacement upholstered seats specially designed to fit several different styles of wood framed and metal framed chairs. The upholstered seats are constructed of a bottom board (particle board, medium density fiber board or plywood), a fabric bottom cover, polyurethane foam and fabric cover. The Explanatory Notes to the Harmonized Tariff Schedule state that heading 9401 covers identifiable parts of chairs or seats. The subject replacement upholstered seats actually complete the chair and therefore would be considered identifiable parts of chairs or seats.

The applicable subheading for the replacement seats will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats; other. The duty rate will be free.

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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

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