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NY I83901

July 8, 2002

CLA-2-71:RR:NC:SP:233 I83901


TARIFF NO.: 9401.79.0045

Mr. Bryon Brown
Lifetime Products, Inc.
P.O. Box 160010
Freeport Center, Bldg. D-11
Clearfield, UT 84016-0010

RE: The tariff classification of a folding chair from Taiwan.

Dear Mr. Brown:

In your letter dated June 26, 2002, you requested a tariff classification ruling.

The item to be imported is a folding chair made of a metal frame with a plastic seat and back. The chair will be manufactured as follows: The master coils of steel will be imported to China from Taiwan and processed into tubing. The factory in China will process the tubing into the chair parts, assemble the metal chair parts into a chair frame sub assembly, and then powder coat the metal chair frame sub assembly. The frame will then be exported to Taiwan where another factory will blow mold the plastic, assemble the plastic seat and back onto the chair, and put the chair into retail packaging. Since the chair frames (furniture parts) are made in China but the chair is completed (seats and backs) in Taiwan, the chair is considered a product of Taiwan and must be marked to reflect Taiwan as the country of origin. You have submitted descriptive literature depicting the product.

The applicable subheading for the folding chair will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: other: other: household. The rate of duty will be free.

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 646-733-3036.


Robert B. Swierupski

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