The tariff classification of a "legs stool" from Thailandand Hong Kong.

NY 865282 AUG 06 1991 CLA-2-94:S:N:N1:233 865282 CATEGORY: Classification TARIFF NO.: 9401.71.0010 Mr. Gerald W. Duke Jr. Jere R. Jameson, Jr., CHB 8249 N.W. 36th Street, Suite 209 Miami, Florida 33166 RE: The tariff classification of a "legs stool" from Thailand and Hong Kong. Dear Mr. Duke Jr.: In your letter dated June 25, 1991, on behalf of Expressive Designs, Inc., Ft. Lauderdale, Florida 33312, you requested a tariff classification ruling. The furniture items consist of an unassembled "legs stool". It has a 15-1/2" circular wooden footstool seat that is padded and upholstered with two metal support legs. Each leg has four 14" length metal strips attached to a 3-1/2" circular top band which have three 1" tabs with holes to secure the legs to the seat portion. The strips extends downward to form a base and from there three strips extends outward 10" to united and form the foot. The legs and feet have polyurethane secured around the outer strips and are meant to look like human legs. They are covered with socks. The feet are also meant to be humanlike in appearance and are covered with sneakers. The socks and sneakers are to be permanently affixed and not intended for any other use. Thus there are no visa requirements. The stool has the essential characteristic that it is constructed for placing on the floor or ground. The applicable subheading for the wooden "legs stool" will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, other seats, with metal frames, upholstered, household. The rate of duty will be 4 percent ad valorem. Articles classifiable under subheading 9401.71.0010, HTSUS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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