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NY 861210

MAR 18 1991

CLA-2-94:S:N:N1:233 861210


TARIFF NO.: 9401.90.50006

Mr. Warren Cohen, President
All-Luminum Products, Inc.
10981 Decatur Road
Philadelphia, PA. 19154-3297

RE: The tariff classification of chair parts from Brazil and China.

Dear Mr. Cohen:

In your letter dated February 19, 1991, you requested a tariff classification ruling.

The furniture items consist of four sample seat and back sets used to build sand chairs used on the beach. The seat and back sets are constructed of various materials and imported as finished parts of furniture. The first, a blue striped sample, is made in Brazil. The second is a solid teal green material. The fabric for both samples is woven polyethylene and the thread is nylon. The third is a teal green striped cover with the fabric comprised of 65 percent polyester and 35 percent cotton. The thread is nylon. The fourth is a solid orange cover which is 100 percent cotton canvas with polyester thread. The last three samples are made in China. These seat and back covers are essentially very similar to a Director's Chair seat and back. Their only use is for application onto a chair frame.

The applicable subheading for the seat and back sets used to build sand chairs used on the beach will be 9401.90.50006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts, other. The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 9401.90.50006, HTSUS, which are products of Brazil 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 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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