CLA-2-94:S:N:N8:233 898201
Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587
RE: The tariff classification of a director's chair from Taiwan,
China and Hong Kong.
Dear Ms. Wu:
In your letter dated May 10, 1994, on behalf of Baseline
Design, you requested a tariff classification ruling.
The furniture item is a director's chair. It consists of a
wooden frame with a fabric seat and back. The fabric is
constructed of approximately 80 percent polyester and approximately
20 percent cotton. The chair is designed to sit on the floor and
seat one person.
The applicable subheading of the director's chair with the
wooden frame and polyester seat and back will be 9401.69.6030,
Harmonized Tariff Schedule of the United States Annotated, HTSUSA,
which provides for: Seats (other than those of heading 9402),
whether or not convertible into beds, and parts thereof. 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