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NY C87139





April 29, 1998

CLA-2-94:RR:NC:SP:233 C87139

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.8030; 9403.50.9080; 9403.60.8080

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, MI 48061-8008

RE: The tariff classification of pine or oak furniture from Canada.

Dear Mr. Murphy:

In your letter dated April 20, 1998, on behalf of Country Heritage, you requested a tariff classification ruling.

The submitted brochure depicts the following furniture items to be imported:

1. Deacon's Bench is a wooden bench in two or three panel versions. The two or three raised panels will be on the back and the front panel of the bench. The two-panel bench measures 24.5 inches wide by 18.5 inches deep and 36 inches high at the back. The three-panel version measures 35.5 inches wide by 18.5 inches deep and 35.5 inches high at the back. The seat is hinged and when opened provides access to a storage area.

2. Blanket Box is a wooden storage box for blankets in two or three raised panel versions. The two or three raised panels will be on the front panel of the blanket box. The two-panel version measures 24.5 inches wide by 18-3/4 inches deep by 18.5 inches high. The top panel is hinged to provide access to the storage area.

3. Cedar Chest is a wooden chest which measures 36-1/4 inches wide by 18-1/2 inches deep by 18-1/2 inches high. A raised panel is worked into the front, side and lid. The chest is lined with cedar and has a lift out wood tray.

4. One-Panel Box is a wooden storage box which measures 14.5 inches wide by 13 inches deep by 17-1/4 inches high. The box does not have a top.

At the time of importation, the units will be in knocked down condition as raw pine or oak wood (unfinished) to U.S. firms who will assemble the pieces and apply a finish. When assembled, the items are designed to be placed on the floor or ground. The finished articles will be sold by the assembler to retail stores.

The applicable subheading for Item 1, the Deacons Bench, will be 9401.69.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames: other: other: other, other. The general rate of duty will be 0.5% ad valorem.

The applicable subheading for Items 2 and 3, the Blanket Box and Cedar Chest, will be 9403.50.9080, HTS, which provides for other wooden furniture of a kind used in the bedroom: other: other, other. The general rate of duty will be 0.5% ad valorem.

The applicable subheading for Item 4, the One-Panel Box, will be 9403.60.8080, HTS, which provides for other wooden furniture: other, other. The general rate of duty will be 0.5% 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,

Robert B. Swierupski

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