CLA-2-94:RR:NC:SP:233 D86768
Mr. André-Charles Regard
Home N’ Garden, Inc.
168 Irving Ave., Suite 201A
Port Chester, NY 10573
RE: The tariff classification of furniture from Indonesia or France.
Dear Mr. Regard:
In your letter dated January 10, 1999, you requested a tariff classification ruling.
The submitted catalogue depicts the items to be imported:
FA 14001 - Volute stackable armchair made of a teak frame with “Porotex” seat and back. Porotex is made of woven high density polyester with a coated colored plasticized PVC surface. A sample of the product was submitted with your request.
FA 15220 - Film director chair made of a teak frame with Porotex seat and back.
TR 05026 - Baya deck chair made of a teak frame with Porotex seat.
“La Route du Tek”, consisting of teak furniture, enhanced with hemp rope. The furniture items include a dining table, chairs, a chest and a shelved unit.
The applicable subheading for the teak armchair, director chair and deck chair with Porotex seats and backs, and the “La Route du Tek” teak chairs will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames: other: other: chairs: of teak, other. The rate of duty will be free.
The applicable subheading for the “La Route du Tek” teak dining table will be 9403.60.8040, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, dining tables. The rate of duty will be free.
The applicable subheading for the “La Route du Tek” teak chest and shelved unit will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
You have also inquired about the 1999 rates of duty for the following HTS subheadings:
HTS # 1999 duty rate
9401.69.4030 Free
9403.60.8040 Free
9403.60.8080 Free
9401.79.0035 Free
9403.20.0030 Free
9405.20.8010 3.9%
6601.10.0000 6.5%
9404.90.2000 6%
9701.10.0000 Free
9702.00.0000 Free
9703.00.0000 Free
Articles which are classifiable under subheadings 9405.20.8010, 6601.10.0000, and 9404.90.2000, HTS, which are products of Indonesia 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 Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division