The tariff classification of outdoor chairs, lounges andottomans from Taiwan.

NY 860325 FEB 15 1991 CLA-2-94:S:N:N1:233 860325 CATEGORY: Classification TARIFF NO.: 9401.80.40056 Follick & Bessich, P.C. Attorneys at Law 225 Broadway, Suite 500 New York, New York 10007 RE: The tariff classification of outdoor chairs, lounges and ottomans from Taiwan. Dear Mr. Follick: In your letter dated February 5, 1991, on behalf of Omni Products, Inc., Fairfield, New Jersey, you requested a tariff classification ruling. The furniture items consist of the Genesis Series unassembled chairs, lounges and ottomans, with hardware. The chairs are one and two seaters while the ottoman is made to accommodate an individual. They are composed of a non-reinforced plastic frame construction through which a metal is encased within the chair/arm and have textile cushions or backings. The chairs, lounges and ottomans are all designed to be placed on the ground. The applicable subheading for the unassembled outdoor plastic chairs, lounges and ottomans will be 9401.80.40056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats; of rubber or plastic, other, outdoor. The rate of duty will be 2.4 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