NY 865282: The tariff classification of a "legs stool" from Thailandand Hong Kong.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                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