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NY C84720




March 3, 1998

CLA-2-94:RR:NC:SP:233 C84720

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.4030; 9403.60.8040; 9403.60.8080

Home n Garden, Inc. c/o Mathew V. John, CPA
330 Irving Avenue
Port Chester, NY 10573

RE: The tariff classification of outdoor teak furniture from Indonesia and France.

Dear Sirs:

In your letter dated February 19, 1998, you requested a tariff classification ruling.

You have submitted a catalogue for the "Les Comptoirs du Teck" outdoor teak furniture line and have requested classification for the following items: chairs, dining tables, benches, coffee tables, trolleys (serving carts), lounge chairs and sling chairs.

The applicable subheading for the teak chairs, benches, sling chairs and lounge chairs will be 9401.69.4030, 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: Other: Other: Chairs: Of teak, Other. The rate of duty will be 0.7% ad valorem.

The applicable subheading for the dining tables will be 9403.60.8040, HTS, which provides for: Other wooden furniture: Other: Dining tables. The rate of duty will be 0.5% ad valorem.

The applicable subheading for the coffee tables and trolleys will be 9403.60.8080, HTS, which provides for: Other furniture and parts thereof: Other wooden furniture: Other: Other. The rate of duty will be 0.5% ad valorem.

The above tariff classifications apply to articles imported from both Indonesia and France.

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,

Robert B. Swierupski

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