NY 861469
MAR 25 1991
CLA-2-94:S:N:N1:233 861469
Ms. Debra S. Thompson
Westinghouse Electric Corporation
6 Gateway Center, Rm. 412
Pittsburg, PA. 15222
RE: The tariff classification of wooden chairs from Yugoslavia.
Dear Ms. Thompson:
In your letter dated March 1, 1991, you requested a tariff
classification ruling.
The furniture items consist of two models of wooden chairs.
The first, model #36-A, is a Bridge Armchair which has a wood
frame and legs with wood arms. The second, model #36-G, is a
Bridge Armless chair. It has a wood frame and legs. The wooden
chairs will be used principally for office furniture. Although
the Bridge Armchair is called a bent-wood chair in your letter,
only the arms are made of bent-wood. To qualify as a bent-wood
chair for Customs purposes, the chair must be constructed of at
least 50 percent bent-wood parts.
The applicable subheading for the wooden chairs will be
9401.69.60305, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for seats (other than those of heading
9402), and parts thereof, other seats, with wooden frames, other.
The duty rate will be 5.3 percent ad valorem.
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