The tariff classification of outdoor furniture from Taiwan.

NY 858929 JAN 7 1991 CLA-2-94:S:N:N1:233 858929 CATEGORY: Classification TARIFF NO.: 9401.71.00108 Mr. Paul Dillhoff George S. Bush & Co., Inc. P.O. Box 8829 Portland, Oregon 97208 RE: The tariff classification of outdoor furniture from Taiwan. Dear Mr. Dillhoff: In your letter dated December 13, 1990, on behalf of Fred Meyer, Inc., you requested a tariff classification ruling. The furniture items consist of five style models of metal outdoor lounges, chairs and rockers. The first, stlye model #87- 0838, is a St. Croix cushion lounge. The dimensions are 36"H x 28-3/4"W x 74"L x 11"SH. The second, style #87-0837, is a St. Croix cushion arm chair and the dimensions are 36"H x 25"W x 29- 3/4"D x 15"SH. The third, style #87-0819, is a Bay View arm cushion chair and the dimensions are 35-1/4"H x 25"W x 30-3/4"D x 15"SH. The fourth, style #87-0821, is a Bay View cushion arm rocker with dimensions of 36"H x 25"W x 29"D x 15"SH. And last, style #87-0825, is a Tropic cushion arm rocker. The measurements are 36-1/2"H x 25"W x 28-1/2"D x 14"SH. These items all have aluminum frames and vinyl straps. The furniture is packed and shipped in the same carton with the cushions and cannot be sold without the cushions. They are designed to be placed on the floor or ground. The applicable subheading for the metal outdoor lounges, chairs and rockers will be 9401.71.00108, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames, 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