United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0874653 - NY 0874890 > NY 0874826

Previous Ruling Next Ruling

NY 874826

JUNE 01 1992

CLA-2-94:S:N:N1:233 874826


TARIFF NO.: 9401.69.4010; 9401.69.6010 & 9403.90.7000

Mr. Kirtland M. Baker
Ashantik Wood Products
P.O. Box 614
Winthrop, Washington 98862

RE: The tariff classification of furniture and parts from Ghana.

Dear Mr. Baker:

In your letter dated May 16, 1992, you requested a tariff classification ruling.

The furniture items consist of semi-knocked down chairs, rail pieces, crib parts and closet rods. The furniture parts will be unfinished pieces made by molding machines. They will be unsanded or hit and miss sanded just to remove rough surfaces, for example, rail pieces for children cribs. The chairs will be packed with directions for assembly in cardboard cartons and the children crib parts will be tied in bundles and packed into wooden crates. The furniture and parts are made of wood that comes from teak plantations and other wood. The chairs are constructed to be placed on the floor or ground.

The applicable subheading for the teak wood semi- knocked down chairs will be 9401.69.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with wooden frames, other: Chairs, of teak. The duty rate will be 3.4 percent ad valorem. The applicable subheading for other wood semi-knocked down chairs will be 9401.69.6010, HTSUS, which provides for other seats, with wooden frames, other, household. The duty rate will be 5.3 percent ad valorem. The applicable subheading for the teak and other wood rail pieces for children's cribs, drawer guides and closet rods will be 9403.90.7000, HTSUS, which provides for other furniture and parts thereof, parts, other, of wood. The duty rate will be 5.3 percent ad valorem.

Articles classifiable under subheading 9401.69.4010; 9401.69.6010 and 9403.90.7000, HTSUS, which are products of Ghana 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

Previous Ruling Next Ruling

See also: