CLA-2-94:RR:NC:SP:233 L85659

Mr. Thomas J. Garibaldi
Schmidt, Pritchard & Co., Inc.
P.O. Box A66605
Chicago, IL 60666

RE: The tariff classification of a Havana Wing Chair from the Philippines.

Dear Mr. Garibaldi:

In your letter dated June 7, 2005, on behalf of Euromarket Designs, Inc., you requested a tariff classification ruling.

The item to be imported is identified as a Havana Wing Chair, a tropical variation on a traditional wing chair. The chair is made of a wooden frame and is covered in a weave of natural banana bark. It has a mahogany finish and measures 31.5” x 34” x 41.5”H. After importation, a cushion will be added to the chair. You have submitted a photograph and an invoice for the chair with your request.

The applicable subheading for the Havana Wing Chair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other, Household.” The rate of duty will be Free.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division