CLA-2-94:RR:NC:SP:233 B85455
Mr. Wayne E. Lambert
31053 Tanglewood
Novi, MI 48377
RE: The tariff classification of a dining table and chairs from
Canada.
Dear Mr. Lambert:
In your letter dated May 5, 1997, you requested a tariff
classification ruling.
The furniture items to be imported consist of a wooden dining
table and six wooden chairs. The chairs have upholstered seat
cushions.
The applicable subheading for the wooden dining table will be
9403.60.8040, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other wooden furniture: Other: Dining
tables. The rate of duty will be 1% ad valorem. The applicable
subheading for the upholstered wooden chairs will be 9401.61.4010,
HTS, which provides for Other seats, with wooden frames:
Upholstered: Chairs: Other, Household. The rate of duty will be
2.1% ad valorem.
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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division