CLA-2-94:S:N:N8:233 899361
Ms. Eva D. Raldow
ER Interiors
115 Spruce Street
Princeton, N.J. 08542
RE: The tariff classification of chairs from Sweden.
Dear Ms. Raldow:
In your letter dated June 20, 1994, you requested a tariff
classification ruling.
The furniture items consist of three separate chairs. Models
101600 Linnea and 205501-02 Perignon are both upholstered and made
of steambent beech. They are considered bentwood chairs as the
bent parts predominate. Model KS-325 Karmstol is an upholstered
armchair that is made of laminated beech. It gives the appearance
of bentwood but is not made of solid wood that has been bent but
curved constructions made from thin flexible laminations.
The applicable subheading for the chairs will be 9401.61.4030,
Harmonized Tariff Schedule of the United States Annotated, 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, other. The rate of duty will be 5.3 percent
ad valorem.
In regards to your question concerning general guidlines on
furniture classification, please call National Import Specialist
Lawrence Mushinske at 212-466-5739.
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