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NY E88653

November 3, 1999



TARIFF NO.: 9401.69.6010, 9403.50.9040, 9403.60.8040 9403.60.8080, and 9403.90.7000

Warwick A. Johnston
Executive Vice President
Kaltek, Inc.
P.O. Box 88390
Atlanta, GA 30356

RE: The tariff classification of wood furniture from Finland. Dear Mr. Johnston:

In your letter dated October 13, 1999, you requested a tariff classification ruling.

The items consist of several styles of pine home furniture, including storage units, dining room and bedroom pieces. A catalog and descriptive literature accompanied your letter. The InCap wooden furniture line includes design names such as Tennessee, Valencia, Fjord, and City. Each line includes several pieces uniquely designed for placement of the furniture in a variety of settings. All pieces are made of solid pine and are designed to be placed on the floor or ground.

The applicable subheading for the wooden chairs will be 9401.69.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with wooden frames; chairs, household. The duty rate will be free. The applicable subheading for the wooden beds will be 9403.50.9040 (HTSUS), which provides for wooden furniture of a kind used in the bedroom; beds. The duty rate will be free. The applicable subheading for the dining tables will be 9403.60.8040 (HTSUS), which provides for other wooden furniture; dining tables. The applicable subheading for the end tables, cocktail tables, floor standing storage units, and drawer units will be 9403.60.8080 (HTSUS), which provides for other wooden furniture; other. The duty rate will be free.

Your letter states that you are contemplating the importation of wooden components and parts of the above referenced furniture. If these parts are dedicated to use, such as hutch or cabinet doors, side panels or shelves fitted only for use in the floor standing units, these parts would be classified under the subheading of 9403.90.7000 (HTSUS), which provides for furniture parts of wood. The duty rate will be free.

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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John M. Regan
Service Port Director
Cleveland, Ohio

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