CLA-2-94:RR:NC:FC:233 A81799
Mr. Philip J. Kaplan
Argue Pearson Harbison & Myers
801 South Flower Street
Los Angeles, CA 90017-4699
RE: The tariff classification of sofa, love seat and single seat combinations, dining table seats and a director's chair from Fiji.
Dear Mr. Kaplan:
In your letter dated April 5, 1996, on behalf of The Coconut Timber Company, you requested a tariff classification ruling.
You have submitted pictures of the following furniture items:
1. Sofa, love seat and arm chair - Each piece is made using coconut timber framing and details. Steel hardware is also incorporated into the structure. The cushions are made from high grade foam and are covered with leather.
2. Dining table seats - Each chair is made using coconut timber legs and arm rests. The back support is wrought iron. Steel hardware is also incorporated into the structure. The cushions are made from high grade foam and are covered with leather or flame resistant fabric.
3. Director's chair - Each chair has a wrought iron frame with coconut timber arm rests. The seat and the backing consist of a canvas material. Steel hardware is also incorporated into the structure.
The items are used principally in the household and are designed to be placed on the floor or ground.
The applicable subheading for the sofa and love seat will be 9401.61.6010, 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 wooden frames: Upholstered: Other: Household. The rate of duty will be 1.5% ad valorem.
The applicable subheading for the arm chair and dining table chair will be 9401.61.4010, HTS, which provides for ...Other seats, with wooden frames: Upholstered: Chairs: Other: Household. The rate of duty will be 3.2% ad valorem.
The applicable subheading for the director's chair will be 9401.79.0005, HTS, which provides for ...Other seats, with metal frames: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household. The rate of duty will be 2.4% ad valorem.
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 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division