CLA-2-94:RR:E:NC:SP:221 R04796

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a bentwood stool from China.

Dear Mr. Crago:

In your letter dated August 31, 2006, on behalf of Walgreens, you requested a tariff classification ruling.

A photograph was provided with your letter. The bentwood stool (Item Number A035CA00329) is 16 inches in length by 12.25 inches in width by 10.25 inches in height. The stool has cutout handles on each side.

The applicable subheading for the bentwood stool will be 9401.69.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats with wooden frames: other: bent-wood seats, household. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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