United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862837 - NY 0862982 > NY 0862841

Previous Ruling Next Ruling


NY 862841


MAY 07 1991

CLA-2-94:S:N:N1: 233 862841

CATEGORY: CLASSIFICATION

TARIFF NO's.: 9403.60.8080, 9403.50.9080 & 9401.69.8030

Mr. Reginald Williams
A. N. Deringer, Inc.
Airport Road, P.O. Box 337
Houlton, Maine 04730-0337

RE: The tariff classification of a wall cabinet, cedar chest, wall shelf and bench from Canada.

Dear Mr. Williams:

In your letter dated April 23, 1991, on behalf of Bill McWaid Manufacturing Co., Centreville, New Brunswick, Canada, you requested a tariff classification ruling.

The furniture items consist of a wood wall cabinet, cedar chest, wall shelf and bench. The wall cabinet is constructed of 3/4" solid pine with a 1/4" plywood back, wooden knobs, a wood dowel and hinges. It has a stain finish and the dimensions are 5-1/2" W x 24" H x 19" L. The cedar chest is comprised of 3/4" solid cedar with drawer pulls and a piano hinge. It has a varnish finish and the overall size is 19-1/2" W x 23" H x 47" L. The wall shelf is made of 3/4" solid pine and includes two drawers with wooden knobs. It has a varnish finish and the overall measurements are 6-1/2" W x 7-1/2" H x 32" L.

The bench is composed of 3/4" solid pine. It has a stain finish and the overall size is 14" W x 16" H x 36" L. The cabinet and shelf are designed to be hung or fixed to the wall. The chest and bench are constructed for placing on the floor or ground.

The applicable subheading for the wall cabinet and shelf will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other wooden furniture, other, other. The duty rate will be 2.5 percent ad valorem. The applicable subheading for the chest will be 9403.50.9080, HTSUS, which provides for other furniture and parts thereof, wooden furniture of a kind used in the bedroom, other, other.

The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the bench will be 9401.69.8030, HTSUS, which provides for seats (other than those of heading 9402). other seats, with wooden frames: other, other. The duty rate will be 2.5 percent ad valorem.

Goods classifiable under subheading 9403.60.8080, 9403.50.9080 & 9401.69.8030, HTSUS, which have originated in the territory of Canada, will be entitled to a 1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) 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

Previous Ruling Next Ruling

See also: