United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D88652 - NY D88730 > NY D88691

Previous Ruling Next Ruling



March 8, 1999

CLA-2-94:RR:NC:SP:233 D88691

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.4030; 9403.60.8080

Mr. Kevin Yardley
Diamond Tropical Hardwoods Intl.
432 Brookside Dr.
Perkasie, PA 18944

RE: The tariff classification of wooden furniture from Costa Rica.

Dear Mr. Yardley:

In your letter dated February 24, 1999, you requested a tariff classification ruling.

The submitted photographs depict the following furniture items to be imported:

Teak garden and patio furniture consisting of:

1. The Estate Group chairs
2. The Estate Group tables
3. The Titanic lounge chair
4. The Adirondacks chair and Adirondacks footrest 5. The Mission rocking chair
6. The Chippendale Rocker
7. The French Country curved back chair
8. The French Country dining side chair French Country dining armchair 9. The Kennebunkport chair and Kennebunkport footrest 10. The Teak Crosscut table

Goncalo alves and Brazilian cherry interior furniture consisting of:

11. Curved edge goncalo alves table with teak butterfly 12. Brazilian cherry formal side tables

The applicable subheading for the Estate Group chairs, the Titanic lounge chair, the Adirondacks chair and Adirondacks footrest (if packaged and sold together as a set), the Mission rocking chair, the Chippendale Rocker, the French Country curved back chair, the French Country dining side chair , the French Country dining armchair, the Kennebunkport chair and Kennebunkport footrest (if packaged and sold together as a set), will be 9401.69.4030, 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: other seats, with wooden frames: other: other: chairs: of teak, other. The rate of duty will be free.

The applicable subheading for the Estate Group tables, the Teak Crosscut table, the curved edge goncalo alves table with teak butterfly and the Brazilian cherry formal side tables will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: