NY 874826
JUNE 01 1992
CLA-2-94:S:N:N1:233 874826
Mr. Kirtland M. Baker
Ashantik Wood Products
P.O. Box 614
Winthrop, Washington 98862
RE: The tariff classification of furniture and parts from Ghana.
Dear Mr. Baker:
In your letter dated May 16, 1992, you requested a tariff
classification ruling.
The furniture items consist of semi-knocked down chairs,
rail pieces, crib parts and closet rods. The furniture parts
will be unfinished pieces made by molding machines. They will be
unsanded or hit and miss sanded just to remove rough surfaces,
for example, rail pieces for children cribs. The chairs will be
packed with directions for assembly in cardboard cartons and the
children crib parts will be tied in bundles and packed into
wooden crates. The furniture and parts are made of wood that
comes from teak plantations and other wood. The chairs are
constructed to be placed on the floor or ground.
The applicable subheading for the teak wood semi-
knocked down chairs will be 9401.69.4010, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for other
seats, with wooden frames, other: Chairs, of teak. The duty
rate will be 3.4 percent ad valorem. The applicable subheading
for other wood semi-knocked down chairs will be 9401.69.6010,
HTSUS, which provides for other seats, with wooden frames, other,
household. The duty rate will be 5.3 percent ad valorem. The
applicable subheading for the teak and other wood rail pieces
for children's cribs, drawer guides and closet rods will be
9403.90.7000, HTSUS, which provides for other furniture and parts
thereof, parts, other, of wood. The duty rate will be 5.3
percent ad valorem.
Articles classifiable under subheading 9401.69.4010;
9401.69.6010 and 9403.90.7000, HTSUS, which are products of Ghana
are entitled to duty free treatment under the Generalized System
of Preferences (GSP) upon compliance with all applicable
regulations.
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