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NY 889785

September 07, 1993

CLA-2-94:S:N:N8:233 889785


TARIFF NO.: 9401.69.6030

Mrs. Rona Molloy
Rona Molloy Enterprises
P.O. Box 2309
Harlow, Essex CM19 4DY, England

RE: The tariff classification of chairs from England.

Dear Mrs. Molloy:

In your letter dated August 23, 1993, you requested a tariff classification ruling.

The furniture items consist of wooden fold down chairs called savanorola or x chairs. They are available in the following English timbers: ash, elm, oak and walnut. The chairs are hand made, carved and polished, some will be stained to various shades and finishes, others, instead of polish may be weather proofed with tung oil if the customer requests. They are a replica of one of the oldest style of chair recorded in use in England and Europe in and beyond the medieval period. The chairs are designed to be placed on the floor or ground.

The applicable subheading for the wood fold down chairs will be 9401.69.6030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other. The rate of duty will be 5.3 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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