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NY N019099

November 2, 2007



TARIFF NO.: 9401.61.4010

Ms. Melissa S. Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of a chair and ottoman from China.

Dear Ms. Bautch:

In your letter dated October 26, 2007 you requested a tariff classification ruling.

You have submitted literature of a chair and ottoman set that will be imported and packed together in one box for retail sale. The chair and ottoman are wood framed, fully upholstered in fabric, vinyl, leather or any combinations thereof. The legs and arm accent pieces can either be polyurethane or wood.

The applicable subheading for the chair and ottoman set will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9202) whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: other, Household.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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