CLA-2-94:RR:NC:SP:233 D82667

Ms. Amy Sperber
Delia's
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a collapsible chair frame from Taiwan.

Dear Ms. Sperber:

In your letter dated September 23, 1998, you requested a tariff classification ruling.

The submitted photograph depicts Style #53019, a collapsible chair frame made of steel. When opened, its dimensions are approximately 29"W x 32"D x 35"H. When completed with a cover, it is designed to stand on the floor.

The applicable subheading for the collapsible chair frame will be 9401.90.5000, 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: other. The rate of duty will be 0.8% 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,

Robert B. Swierupski, Director
National Commodity Specialist
Division