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NY J80600

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February 12, 2003

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

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9401.61.4010, 9401.61.6010, 9401.69.6010, 9401.69.8010, 9401.71.0010, 9401.79.0045

Joy Semenuk
Globe Express Services
P.O. Box 19407
Charlotte, NC 28219-9407

RE: The tariff classification of wood or metal bar stools from Taiwan, China, Malaysia or Philippines.

Dear Ms. Semenuk:

In your letter dated January 27, 2003, filed on behalf of Hooker Furniture of Martinsville, Virginia, you requested a tariff classification ruling.

The imported furniture items include bar stools made of wood or metal. Your letter states that the variety of bar stools will include those with backs, no backs, those that are upholstered and those that are not upholstered.

The applicable subheading for bar stools having a metal frame, upholstered, with or without a back will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames, upholstered, household. The duty rate will be free.

The applicable subheading for bar stools having a metal frame, not upholstered, with or without a back will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; other; household. The duty rate will be free.

The applicable subheading for bar stools having a wooden frame, upholstered, with a back will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with wooden frames; upholstered; chairs; other, household. The duty rate will be free.

The applicable subheading for bar stools having a wooden frame, upholstered, with no back, will be 9401.61.6010, (HTSUS), which provides for other seats, with wooden frames; upholstered, other, household. The duty rate will be free.

The applicable subheading for bar stools having a wooden frame, not upholstered, having a back, will be 9401.69.6010, (HTSUS), which provides for other seats, with wooden frames; other; chairs; other, household. The duty rate will be free.

The applicable subheading for bar stools having a wooden frame, not upholstered, with no back, will be 9401.69.8010, (HTSUS), which provides for other seats, with wooden frames; other; household. 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.: 9401.61.40 - Chairs nesoi, w/wooden frames (o/than teak), upholstered
• Tariff No.: 9401.61.60 - Seats (o/than chairs) nesoi, w/wooden frames, upholstered
• Tariff No.: 9401.69.60 - Chairs nesoi, w/wooden frames (o/than teak), not upholstered
• Tariff No.: 9401.69.80 - Seats (o/than chairs) nesoi, w/wooden frames, not upholstered
• Tariff No.: 9401.71.00 - Seats nesoi, w/metal frame (o/than of heading 9402), upholstered
• Tariff No.: 9401.79.00 - Seats nesoi, w/metal frame (o/than of heading 9402), not upholstered