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NY H88015




February 12, 2002

CLA-2-94:RR:NC:SP:233 H88015

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0010

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of folding stools from China.

Dear Ms. Liu:

In your letter dated January 24, 2002, you requested a tariff classification ruling.

The merchandise to be imported consists of:

W35C3490 – folding stool with safety lock

W35C3479 – folding stool with back

Both stools have tubular metal frames with round padded seats covered in vinyl. The back portion on the stool with the back is also padded. You have inquired as to whether or not the folding stool with back is considered a chair. For Customs purposes, a chair is a seat typically having four legs and a back for one person. The folding stool with back fits this definition.

Your samples are being returned as requested.

The applicable subheading for the folding stools will be 9401.71.0010, 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 metal frames: upholstered, household. The rate of duty will be free.

You have asked whether the folding stools are subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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