NY 883855
MARCH 24 1993
CLA-2-94:S:N:N8:233 883855
Mr. H. Kandari
Fritz Companies, Inc.
9800 La Cienega Boulevard, 12th Floor
Inglewood, CA 90301-2063
RE: The tariff classification of chairs from Italy.
Dear Mr. Kandari:
In your letter dated March 4, 1993, on behalf of Vikings
Office Products, Inc., Los Angeles, CA 90061, you requested a
tariff classification ruling.
The furniture items consist of Italian office chairs, Models
#59500, #67000, #79300 and #85250. They are made of man-made
fabric and fireproof foam. The chairs have a metal mechanism,
gas-lift cylinder and a PVC vinyl base. The chairs have their
arms wrapped in rubberized plastic and their seats and backs have
wooden frames. All the chairs swivel, have plastic casters with
metal plugs and are designed to be placed on the floor or ground.
The applicable subheading for the wood frame swivel office
chairs will be 9401.30.4000, Harmonized Tariff Schedule of the
United States Annotated, HTSUSA, which provides for Swivel seats
with variable height adjustment: With wooden frames. The rate of
duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport