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NY L83319




March 17, 2005

CLA-2-94:RR:NC:SP:233 L83319

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0010

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of upholstered chairs and ottomans from Canada.

Dear Mr. Kavanaugh:

In your letter dated March 8, 2005, on behalf of Solution Confort Design, you requested a tariff classification ruling.

You have submitted product information for five upholstered chairs and ottomans with metal frames as follows:

Model 330 – recliner with swivel base
Model 350F – recliner
Model 350W – inclinable with swivel base, wooden arms and wooden base Model 310-PL – power lift chair
Model 330 – upholstered ottoman with metal frame

In your letter you ask how the ottoman should be classified if shipped with the chair and when shipped separately. For Customs purposes, the ottoman in this case is considered a seat since it can accommodate one person. Accordingly, the classification for the ottoman is the same as for the chair.

The applicable subheading for the Model 330 – recliner with swivel base, Model 350F – recliner, Model 350W – inclinable with swivel base, wooden arms and wooden base, Model 310-PL – power lift chair and Model 330 – upholstered ottoman with metal frame 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.

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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