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NY 853217

JUNE 19, 1990

CLA-2-94:S:N:N1:233 853217


TARIFF NO.: 9401.79.0045 & 9401.79.0050

Mr. K. Albert Ebinger
Ebinger Brothers Leather Company, Inc.
One Peatfield Street
Ipswich, Massachusetts 01938

RE: The tariff classification of chairs from Brazil.

Dear Mr. Ebinger:

In your letter dated June 4, 1990, you requested a tariff classification ruling.

The furniture is comprised of four styles of chairs, the Pepito, Paolo, Carla and Gala. They are all constructed with metal frames and covered by sleeves of finished bonded leather. The chairs can be used in the home, office or restaurant. The Pepito BB1 is a stool without a back while the Pepito BB3 is a bar stool with a back. The Paolo BC2 is a chair while the Paola BC1 and BC3 are armchairs. The Carla BA4 and the Gala BA3 are both chairs with high backrests.

The applicable subheading for the chairs with metal frames for household use will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, other seats with metal frames, other, other. The duty rate will be 4 percent ad valorem. The applicable subheading for the chairs with metal frames for office or restaurant use will be 9401.79.0050, (HTSUS). The rate of duty will be 4 percent ad valorem.

Articles classifiable under subheadings 9401.79.0045 and 9401.79.0050, 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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