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NY 880139

December 8, 1992

CLA-2-44:S:N:N8:230 880139


TARIFF NO.: 4407.23.0030; 9401.90.4000

Mr. John Sicotte
507 Orleans Loop
Laredo, TX 78041

RE: The tariff classification of lumber and chair parts from Honduras

Dear Mr. Sicotte:

In your letter dated October 27, 1992, which was received in our office on November 10, 1992, you requested a tariff classification ruling.

The ruling was requested on various lumber pieces imported to be manufactured into a chair in the United States. Photographs of the end product were submitted. The various pieces of the chair were identified and numbered. The pieces, however, will not be imported as unassembled chairs. The pieces consist of front legs (number 6) and seat boards (number 8) which are lumber cut to size only and not further worked. In the condition as imported, these pieces are not dedicated for any particular use. The botanical species of wood was previously stated to be Swietenia mahogani. The pieces also consist of arm rests (number 1), back legs (number 2), back boards with rounded ends (numbers 3, 4, 5), arm supports (number 7), and a curved back support (number 9) which are lumber pieces cut-to-shape. Although additional work such as sanding, boring and edge working are required, these pieces are dedicated for use as chair parts.

The applicable subheading for the lumber pieces cut to size only will be 4407.23.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm; of the following tropical woods; mahogany (Swietenia spp.). The rate of duty will be Free.

The applicable subheading for the lumber pieces cut to shape will be 9401.90.4000, HTS, which provides for seats (other than those of heading 9402), and parts thereof; parts; other, of wood. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 9401.90.4000, HTS, which are products of Honduras 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.


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