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NY I82674

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June 21, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.4010, 9401.69.8010, 9403.50.9080, 9403.60.8040, 9403.60.8080

Jeerasak Poophakumpanart
815 Jana Lane
Madison, WI 53705

RE: The tariff classification of wood furniture from Thailand.

Dear Mr. Poophakumpanart:

In your letter dated May 11, 2002, you requested a tariff classification ruling.

An illustrative catalog and photographs accompanied your letter. The imported furniture items, include dining room sets, living room sets, dressers, china cabinets and wood shelves. All of the furniture is made of teak hard wood and each individual piece is ornately carved and is designed to be placed on the floor.

The two teak dining room sets each consist of a table and eight chairs. There are two wood living room sets. Each set consists of four armchairs, a bench, two side tables, and one coffee table. The other furniture items include carved wood shelf units and china cabinets. These items are of various heights and sizes and are floor standing units.

The applicable subheading for the dining room chairs and the living room chairs will be 9401.69.4010 Harmonized Tariff Schedule of the United States (HTSUS),
which provides for chairs of teak; not upholstered, household. The duty rate will be free. The applicable subheading for the dining tables will be 9403.60.8040 (HTSUS), which provides for other wooden furniture; dining tables. The duty rate will be free.

The applicable subheading for the living room bench will be 9401.69.8010 (HTSUS), which provides for other seats with wooden frames; other; household. The duty rate will be free.

The applicable subheading for the living room side tables, coffee tables, wood shelves, and china cabinets will be 9403.60.8080 (HTSUS), which provides for other wooden furniture; other. The duty rate will be free.

The applicable subheading for the wooden dressers will be 9403.50.9080 (HTSUS), which provides for wooden furniture of a kind used in the bedroom; 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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio

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See also:

• Tariff No.: 9401.69.40 - Chairs nesoi, w/teak frames, not upholstered
• Tariff No.: 9401.69.80 - Seats (o/than chairs) nesoi, w/wooden frames, not upholstered
• Tariff No.: 9403.50.90 - Furniture (o/than seats) of wood (o/than bentwood), of a kind used in the bedroom & not designed for motor vehicle use
• Tariff No.: 9403.60.80 - Furniture (o/than seats & o/than of 9402) of wooden (o/than bentwood) nesoi