The tariff classification of a chair support from Taiwan.

NY G88481 March 21, 2001 CLA-2-94:RR:NC:SP:233 G88481 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Susan D. Klingbeil Ikea 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a chair support from Taiwan. Dear Ms. Klingbeil: In your letter dated March 15, 2001, you requested a ruling on tariff classification. The submitted sample, article number 30022618, is identified as the Luppio Lombard support. It is made of 100% wool, filled with polyurethane foam, with a plastic back piece. The item is made specifically for the Ikea Luppio Swivel and visitors chair and cannot be used for any other chair. It is attached to the back of the chair for support. The applicable subheading for the chair support will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division