The tariff classification of a sofa, an armchair and an ottoman from Hong Kong.

NY B85945 May 30, 1997 CLA-2-94:RR:NC:SP:233 B85945 CATEGORY: Classification TARIFF NO.: 9401.61.4010; 9401.61.6010 Ms. Judy Olson Uneeda Doll Company, Ltd. 200 Fifth Avenue Suite 556 New York, NY 10010 RE: The tariff classification of a sofa, an armchair and an ottoman from Hong Kong. Dear Ms. Olson: In your letter dated May 20, 1997, you requested a tariff classification ruling. The furniture items to be imported consist of a sofa, an armchair and an armchair and ottoman set. All of the items are upholstered and constructed of a wood frame. The furniture is intended as doll furniture, but it is large enough to accommodate a child. The size of the sofa only accommodates one person. The applicable subheading for the sofa and armchair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other seats, with wooden frames: Upholstered: Chairs: Other, Household. The rate of duty will be 2.1% ad valorem. The applicable subheading for the ottoman will be 9401.61.6010, HTS, which provides for Other seats, with wooden frames: Upholstered: Other, Household. The rate of duty will be 1% ad valorem. 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 212-466-5739. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division