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NY L80247




October 27, 2004

CLA-2-94:RR:NC:SP:233 L80247

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.30.8010

Ms. Sophia Spoltore
Milgram Freight Services Limited
407, McGill Street, Suite 500
Montreal, Canada H2Y 2G7

RE: The tariff classification of a reclining chair with swivel base from Canada.

Dear Ms. Spoltore:

In your letter dated October 10, 2004, on behalf of The ElRan Furniture Ltd., you requested a tariff classification ruling.

The merchandise to be imported is an upholstered reclining chair with a swivel base. The swivel base will be shipped in the same box with the reclining chair. The swivel allows the chair to raise approximately 1 to 1½ inches. You have submitted photographs of the chair and the swivel base with your request.

The applicable subheading for the reclining chair with swivel base will be 9401.30.8010, 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: Swivel seats with variable height adjustment: Other, Household.” 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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