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NY 869345


DECEMBER 18 1991

CLA-2-94:S:N:N1:233 869345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.6030; 9401.69.8030

Mr. James A. Bates, V.P.
Sun Time Chairs
43 Central Street
Guelph, Ontario, Canada N1H 4K8

RE: The tariff classification of outdoor chairs and a stool from Canada.

Dear Mr. Bates:

In your letter dated November 21, 1991, you requested a tariff classification ruling.

The furniture items consist of two models of outdoor chairs, and one model of a folding stool. The first model chair, The Lawn Buddy, is a sling style chair. This chair comes without arms or with optional slender or deluxe arms with built in carry handle and beverage holder. The frame and arms are constructed of solid red oak with zinc plated hardware. The sling is made of a vinyl coated nylon mesh and the chair has three position seating.

The second model chair, The Laid-Back Buddy, is also a sling style chair. This chair comes without arms and features a rocker action. The chair folds flat to within 2 inches for easy storage and carrying. The frame is made of solid red oak with zinc plated hardware and the sling is comprised of a vinyl coated nylon mesh. The Little Buddy folding stool is approximate-ly 14 inches in height, 24 inches in depth and width. It is made of a vinyl coated nylon mesh and has no back. The wooden parts of all three items are finished using linseed oil. They are designed for use in the outdoors and constructed for placing on the floor or ground.

Based on the component material breakdown by weight and value which accompanied your letter, the essential character of the chairs and stool are imparted by the wood material.

The applicable subheading for The
Lawn Buddy and The Laid-Back Buddy outdoor chairs with wooden frames will be 9401.69.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with wooden frames, other, other, other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for The Little Buddy wood folding stool will be 9401.60.8030, HTSUS, which provides for seats (other than those of heading 9402), and parts thereof, other seats, with wooden frames, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.

Goods classifiable under subheadings 9401.69.6030, HTSUS, which have originated in the territory of Canada, will be entitled to a 2.1 percent and 9401.69.8030, HTSUS, to a 1 percent ad valorem rate of duty, respectively, under the United States- Canada Free Trade Agreement (CFTA) 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.

Sincerely,

Jean F. Maguire
Area Director

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