The tariff classification of an armchair and an ottoman from Indonesia.

NY R01813 April 25, 2005 CLA-2-94:RR:NC:SP:233 R01813 CATEGORY: Classification TARIFF NO.: 9401.61.4010; 9401.61.6010 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of an armchair and an ottoman from Indonesia. Dear Ms. Schmidt: In your letter dated April 18, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of a Makeda Armchair and Makeda Ottoman. The armchair and ottoman are both made of similar material and can be used together. However, they are not necessarily shipped together nor are they sold as a set. Both items are handmade and are intended for indoor and domestic use. The surface of the armchair and ottoman are made of sanded peel. There is fabric covering the foam inside, as well as fabric underneath the armchair and ottoman. The fabric is polyester and cotton. The legs and arms of the armchair, and the legs of the ottoman are made of meranti wood. There is plywood underneath the foam to give support. Both the armchair and ottoman are decorated with an aluminum plate around the bottom to give a finished look. You have submitted pictures of both items with your request. The applicable subheading for the armchair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other, Household.” The rate of duty will be Free. The applicable subheading for the ottoman will be 9401.61.6010, HTS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other, Household.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division