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NY B85945




May 30, 1997

CLA-2-94:RR:NC:SP:233 B85945

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.61.4010; 9401.61.6010

Ms. Judy Olson
Uneeda Doll Company, Ltd.
200 Fifth Avenue
Suite 556
New York, NY 10010

RE: The tariff classification of a sofa, an armchair and an ottoman from Hong Kong.

Dear Ms. Olson:

In your letter dated May 20, 1997, you requested a tariff classification ruling.

The furniture items to be imported consist of a sofa, an armchair and an armchair and ottoman set. All of the items are upholstered and constructed of a wood frame. The furniture is intended as doll furniture, but it is large enough to accommodate a child. The size of the sofa only accommodates one person.

The applicable subheading for the sofa and armchair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other seats, with wooden frames: Upholstered: Chairs: Other, Household. The rate of duty will be 2.1% ad valorem.

The applicable subheading for the ottoman will be 9401.61.6010, HTS, which provides for Other seats, with wooden frames: Upholstered: Other, Household. The rate of duty will be 1% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Gwenn Klein Kirschner

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