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NY 876909

AUGUST 13, 1992

CLA-2-94:S:N:N1:233 876909


TARIFF NO.s: 9403.60.8080; 9401.61.6010

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a storage footstool and a bench from Taiwan.

Dear Ms. Bonace:

In your letter dated July 29, 1992, you requested a tariff classification ruling.

The furniture items consist of two unassembled Blair Products. The first, Model #677011, is a storage footstool. The second, Model #677121, is a bench. They both have upholstered seats attached to open/close tops which are fixed to the storage or body portion, and four legs to be assembled to the body. The footstool and bench have a hardwood frame with cherry finish. The dimensions of the footstool are 16 inches L x 12 inches W x 11 inches H and the bench 21 inches L x 15 inches W x 19 inches H. They are designed to be placed on the floor or ground.

The two samples submitted are being returned to you under separate cover.
The applicable subheading for the wood storage footstool will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the upholstered wood bench will be 9401.61.6010, HTSUS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, other seats, with wooden frames, upholstered, other, household. The rate of duty will be 2.5 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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