CLA-2-94:S:N:N8:233

Ms. Tracy Ann Ehme
The A.W. Fenton Company, Inc.
1157 Rarig Avenue
Columbus, Ohio 43236-0614

RE: The tariff classification of chairs from Japan.

Dear Ms Ehme:

In your letter dated December 9, 1993, on behalf of The R.H. Burton Co., Inc., you requested a tariff classification ruling.

The chairs consist of five models designed to meet the needs of ophthalmic professionals. The patient chairs include models RHB2201 and 2202, RHB3002, RHB4200 and BUR101. The five chairs all have rotating as well as reclining and elevating movements, adjustable headrests, armrest pivots and footrests. The applicable subheading for the ophthalmic chairs will be 9402.10.0000, Harmonized Tariff Schedule of the United States, HTSUSA, which provides for dentists', barbers' or similar chairs and parts thereof. The rate of duty will be 3.9 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