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NY K80815




December 9, 2003
CLA-2-94:RR:NC:SP:233 K80815

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.4000

Ms. Susan D. Klingbeil
Ikea Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of an armchair frame from China.

Dear Ms. Klingbeil:

In your letter dated December 1, 2003, you requested a tariff classification ruling.

The submitted photograph depicts the Poang armchair frame, Article #813 058 07. It is made of birch and birch veneers coated with clear lacquer. The chair frame measures 26 ¾” in width by 32 5/8” in depth by 39 3/8” in height. The item has no seat portion, only slats, and can only be used when purchasing a cushion that is sold separately.

The applicable subheading for the armchair frame will be 9401.90.4000, 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: Parts: Other: Of wood.” The rate of duty will be free and will remain the same in 2004.

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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