NY 857697
Nov 09 1990
CLA-2-94:S:N:N1:233 857697
TARIFF NO.'s: 9403.60.80406, 9401.69.60109 & 9401.69.40104
Ms. Marsha Gumpert
Workbench Corporation
470 Park avenue South
New York, New York 10016
RE: The tariff classification of dining tables and chairs from
Denmark.
Dear Ms. Gumpert:
In your letter dated October 29, 1990, you requested a
tariff classification ruling.
The furniture consists of oak or teak veneer style dining tables
of various sizes. The Danish tables come with leaves that store under
the tabletop. The rectangular style opens to seat ten (model ANS36)
and measures 53" x 35-1/2" x 29", while the square style opens to seat
eight (model ANS37) and measures 35- 1/2" x 35-1/2" x 29". The oak
table comes with ladder back chairs. The teak style comes with solid
teak Windsor chairs in either side (model TS28S) or arm (model TS28A).
The applicable subheading for the oak or teak veneer dining tables
will be 9403.60.80406, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other wooden furniture, dining tables. The
rate of duty will be 2.5 percent ad valorem. The applicable subheading
for the oak chairs will be 9401.69.60109, HTSUS, which provides for
other seats, with wooden frames, other. The rate of duty will be 5.3
percent ad valorem. The applicable subheading for the teak chairs will
be 9401.69.40104, HTSUS, which provides for other seats, with wooden
frames, other, of teak. The rate of duty will be 3.4 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