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 > 1996 NY Rulings > NY A86159 - NY A86378 > NY A86231

Previous Ruling Next Ruling
NY A86231




August 13, 1996

CLA-2-94:RR:NC:FC:233 A86231

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 4421.90.9840; 9401.69.8030

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945

RE: The tariff classification of a picnic table, a flower box, a bench with flower box and wood tiles from Canada.

Dear Ms. Fountaine:

In your letter dated July 10, 1996, on behalf of Maibec Inc., you requested a tariff classification ruling.

You have submitted descriptive literature on the following items:
picnic table - consisting of a solid wood table with connecting wooden seats on two sides. The wood will be either spruce, pine or fir. The picnic table measures 5 to 6 feet long and may be sold CCA pressure treated or untreated and ready to paint. The article will be sold unassembled with the required hardware and assembly instructions. It is designed for placing on the floor or ground.
flower box - consisting of a solid wood box of either spruce, pine or fir. The box is available in four sizes: 14" x 14", 7" x 32", 10" x 38" and 24" x 24". The box will be sold CCA pressure treated and unassembled with the required hardware and assembly instructions.
bench with flower box - consisting of a solid wood bench which is supported on both ends by wooden flower boxes. The article measures 18" x 79" and will be sold CCA pressure treated and unassembled with the required hardware and assembly instructions. It is designed for placing on the floor or ground.
wood tiles - picture and details were not received. Please resubmit with the required information.

The applicable subheading for the picnic table will be 9403.60.8080 Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other wooden furniture: Other: Other. The rate of duty will be 1.5% ad valorem.

The applicable subheading for the flower box will be 4421.90.9840, HTS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 4.4% ad valorem.

The applicable subheading for the bench with flower box will be 9401.69.8030, HTS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other: Other. The rate of duty will be 1.5% ad valorem.

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 212-466-5739.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: