&&The five chairs are used to furnish a home. Each of the five chairs is upholstered with either leather or fabric and consists of wooden frames which provide the form and structure. The constructional components that make up the wooden frames include sides, seat frames, leg rests, arm rest frames, back frames and lower bases. The mechanisms in the four chairs that have the capability to recline are made of metal and are housed inside the wood frames of the chairs. The wood frames hold the reclining mechanisms in place. The stationary chair (style number 230 435) has no reclining capability.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule (GIR) 1 directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, GIR 6 directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 9401.61.10.10. This tariff classification number is appropriate.&&&&The five chairs are articles of furniture of Chapter 94 to the Customs Tariff. They are included under Heading 94.01 which specifically provides for seats. Although four of the chairs contain a mechanical metal component, their frames are constructed of wood. The stationary chair also has a wooden frame. Upholstered seats with wooden frames are included under subheading 9401.61. Therefore, the upholstered chairs are classified under this subheading. As they are primarily intended for domestic use, they are included under tariff item 9401.61.10.&&