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NY 861026

MAR 11 1991
CLA-2-94:S:N:N1:233 861026


TARIFF NO.: 9401.90.40009

Mr. Martin J. Donahue
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, S.C. 29413-0160

RE: The tariff classification of wood chair pieces from Chile.

Dear Mr. Donahue:

In your letter dated February 14, 1991, on behalf of This End Up Furniture Co., Raleigh, North Carlina, 27622, you requested a tariff classification ruling.

The furniture items consist of pieces of coniferous wood which have been molded, chamfered, tenoned, mortised and bored. On importation the pieces will arrive knocked-down, and bundled so as to distinguish individual chair frames and will be put together in the United States. They have been cut to size and are dedicated for use as chair parts. These parts will require further manufacturing, including mortising, sanding, assembly and finishing. The final product will have upholstered seats and backs of United States origin and will be sold as dining room chairs designed to be placed on the floor or ground.

The applicable subheading for the chair pieces of coniferous wood will be 9401.90.400009, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts, other, of wood. The rate of duty will be 5.3 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.


Jean F. Maguire
Area Director

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