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NY J81081




February 13, 2003

CLA-2-73:RR:NC:N1:113 J81081

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Ms. Dana L. Bounds
UPS Freight Services
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a kneeler from China.

Dear Ms. Bounds:

In your letter dated January 29, 2003, you requested a ruling on behalf of Midwest Quality Glove on tariff classification.

The sample you provided is the Midwest Garden Kneeling Bench, style 53. The item is made of square, steel, tubular construction with a powder-coated finish. It has a foam-padded seat and kneel panel and it folds flat for carrying and storage. The item is used in the garden as a kneeler and, when turned over, as a seat.

The applicable subheading for this product will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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