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NY 880709

NOVEMBER 24, 1992

CLA-2-94:S:N:N1:233 880709


TARIFF NO.: 9401.90.3500

Ms. Laurie J. Showers
1575 Joel Drive
Lebanon, PA 17042

RE: The tariff classification of chair parts from France.

Dear Ms. Showers:

In your letter dated November 5, 1992, you requested a tariff classification ruling.

You will be importing a part for two chairs that you will manufacture in the United States. The first is a back insert for the Ceylan Highback Armchair. The second is a complete back made for the Fidji Chaise Loungs. Both are made of plastic and have no other use but as chair parts.

You also inquire as to the proper country of origin marking of these parts. Section 304 of the Tariff Act of 1930 provides for the marking of articles of foreign origin. Section 304 (a)(2)(H) excepts from marking "articles for which the ultimate purchaser must necessarily know the country of origin even though the articles are not marked". Since you have ordered these parts from your related manufacturer in France, we are sure you are aware of the country of origin of these parts. Since the parts themselves are excepted, their containers must be marked "Made in France". You or your broker must make a written request to the local import specialist to obtain this exception.

The applicable subheading for the plastic chair parts will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of seats of rubber or plastics. The rate of duty will be 2.4 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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