CLA-2-94:RR:NC:SP:233 G89323

Mr. Orlando Rodriguez
Almacenes Pitusa
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of an office chair from China.

Dear Mr. Rodriguez:

In your letter dated March 5, 2001, you requested a ruling on tariff classification.

The submitted photograph depicts Item #SC-FM, an office chair. The chair is a swivel chair and features a manual lift. It has a wooden seat and back with sponge cushioning covered with polyester fabric, attached to a plastic base. The chair has five nylon casters, a steel screw lift, a seat plate and a back tube. The applicable subheading for the office chair will be 9401.30.8030, 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: swivel seats with variable height adjustment: other, other. 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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division