CLA-2-94:RR:NC:SP:233 R01759
Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place
Level 16
Fort Worth, Texas 76102
RE: The tariff classification of a rattan armchair from Indonesia.
Dear Ms. Schmidt:
In your letter dated April 5, 2005, you requested a tariff classification ruling.
You have submitted a photograph of the Burbank Armchair, SKU #2082352. The frame of the armchair is made of mahogany wood which is completely covered in rattan weave. The rattan weave gives the armchair its essential character.
The applicable subheading for the rattan armchair will be 9401.50.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats of cane, osier, bamboo or similar materials: Of rattan”. 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