CLA-2-94:RR:NC:SP:233 C89570
Mr. Jeffrey E. Gillette
Hunt Country Furniture Inc.
R.R.1 Box 208
Wingdale, NY 12594
RE: The tariff classification of wooden furniture parts from Vietnam.
Dear Mr. Gillette:
In your letter dated June 26, 1998, you requested a tariff classification
ruling.
The items to be imported consist of wooden chair and table parts. The
chair parts include front legs, center stretchers, posts, side stretchers, and
center stretchers. The table parts include trestle uprights and feet and center
stretchers. Hunt Country furniture will ship semi-machined United States
domestic ash lumber to Vietnam. The Vietnamese company will complete the
machining process by shaping, boring, and sanding the parts. The parts will
then be shipped back to the United States.
The applicable subheading for the wooden chair parts 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 40% ad valorem.
The applicable subheading for the wooden table parts will be 9403.90.7000, HTS,
which provides for other furniture and parts thereof: parts: other: of wood.
The rate of duty will be 40% ad valorem.
In a telephone conversation with National Import Specialist Lawrence
Mushinske, he indicated to you that the above tariff rates would apply to the
total value of the importation, including materials and labor.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division