NY 861480
MAR 27 1991
CLA-2-94:S:N:N1:233 861480
Ms. Debra S. Thompson
Westinghouse Electric Corporation
6 Gateway Center, Rm. 412
Pittsburg, PA. 15222
RE: The tariff classification of a wood chair from Yugoslavia.
Dear Ms. Thompson:
In your letter dated March 1, 1991, you requested a tariff
classification ruling.
The furniture item is a wooden unupholstered chair called
the Ricchio Armchair. It has been created by Joseph and Linda
Ricchio for the Knoll Studio. It is both "contemporary and
timeless" evoking the tradition of American arts and craft. Yet
the Ricchio Chair is indisputably modern. It is generously
proportioned and the back curves gently, tapering to echo the
profile of the human body. The legs are subtly graduated to
lighten the chair's overall form. The Ricchio Chair works
equally well in conference, general work-station or dinning
areas.
The applicable subheading for the wood chair 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 rate of duty 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