The tariff classification of fender seats from the UnitedKingdom.

NY 856451 Oct 03 1990 CLA-2-94:S:N:N1:233 856451 CATEGORY: Classification TARIFF NO.: 9401.71.00108 Mrs. Dale S. Cunningham The Wiccopee Trading Company 71 East Hook Road Hopewell Junction, New York 12533 RE: The tariff classification of fender seats from the United Kingdom. Dear Mrs. Cunningham: In your letter dated September 21, 1990, you requested a tariff classification ruling. The furniture items are self assembly upholstered fender seats called the Manor House. They are fireplace surrounds that are polished and lacquered and available in either Stove Black Enamel or Brass Coated. They include a brass studded seat with either hand dyed leather in antique red or green or simulated calf. The fender seats fit most fireplaces and are positioned on or around the hearth. The dimensions are base 51-1/2" x 16" internal, the base is 3-1/2" wide. The items are designed to be placed on the floor or ground. The applicable subheading for the unassembled upholstered fender seats will be 9401.71.00108, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), other seats, with metal frame, upholstered, household. The rate of duty will be 4 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. Sincerely, Jean F. Maguire Area Director New York Seaport