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NY 861341

MAR 22 1991

CLA-2-94:S:N:N1:233 861341


TARIFF NO.: 9401.90.50006

Mr. David T. Sands, President
Toland Enterprises, Inc.
55 West Court
Mandeville, LA. 70448-9784

RE: The tariff classification of chair parts from Guatemala.

Dear Mr. Sands:

In your letter dated March 8, 1991, you requested a tariff classification ruling.

The furniture items are canvas covers which consist of two pieces, a seat and back for a Director's Chair. Toland purchases polyester yarn in the United States and ships to Texport, Guatemala City, for weaving, cutting and sewing into unfinished furniture parts. These parts are then shipped back to Toland for finishing and packaging. The polyester furniture parts become the canvas covers on a Director's Chair. The designs are permanently dyed into the canvas (not printed on by silk screening).

The applicable subheading for the seat and back for a Director's Chair 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 Guatemala 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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