NY 874081
MAY 20 1992
CLA-2-94:S:N:N1:233 874081
TARIFF NO's.: 9401.69.6010; 9401.90.4000 & 9401.90.5000
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
U.S. Customs Brokers
30 Vesey Street, Suite 506
N.Y., N.Y. 10007
RE: The tariff classification of director's chairs from Hong
Kong and Indonesia.
Dear Mr. O'Neill:
In your letter dated April 27, 1992, on behalf of Test-Rite
Products Corp., you requested a tariff classification ruling.
The furniture item is a director's chair. It is composed of
a rubberwood frame and a canvas seat and back which will be sold
separately. The dimensions are 21-1/4" W x 15-3/4" D x 34-7/8"
H. The canvas seat and back is comprised of cotton.
If the director's chair frame and the canvas seating and
backing are ordered and shipped together in the same carton and
packaged together for retail sale they will be classified as a
complete director's chair. If imported separately, they will be
classified separately as parts rather than a complete unit.
The applicable subheading for the complete director's
chair with the wooden frame and canvas seat and back will be
9401.69.6010, 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, household. The duty rate
will be 5.3 percent ad valorem.
If the director's chair frame is imported separately, the
applicable subheading will be 9401.90.4000, HTSUS, which provides
for seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof, parts, of wood. The
rate of duty will be 5.3 percent ad valorem. The
applicable subheading for the canvas seat and back if imported
separately will be 9401.90.5000, HTSUS, which provides for seats,
whether or not convertible into beds, and parts thereof, parts,
other. The rate of duty will be 4 percent ad valorem.
Articles classifiable under subheading 9401.69.6010;
9401.90.4000 and 9401.90.5000, HTSUS, which are products of
Indonesia, are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
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