CLA-2-94:OT:RR:E:NC:N2:233

Mr. James Wann
Dimensions Furniture
341 Gradle Drive
Carmel, IN 46032

RE: The tariff classification of a folding wooden chair from China.

Dear Mr. Wann:

In your letter dated February 9, 2009, you requested a tariff classification ruling.

At issue is a wooden folding chair, item number 4004. The legs, back and the seat frame of the chair are composed of solid hardwood. The chair features a mechanism that allows it to be collapsed for storage.

The applicable subheading for the wooden folding chair will be 9401.61.4010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Household.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

You have requested a scope ruling regarding the applicability of Anti-Dumping Case Number A-570-868. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us.)

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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division