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NY N012762




July 10, 2007

CLA-2-44:RR:E:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 9401.69.6030

Mr. Giang Dang Bach
Contempo Ltd.
84 Nguyen Quang Bich St.
Ward 13, Tan Binh Dist.
Ho Chi Minh City 84-8
Vietnam

RE: The tariff classification of wooden flower pots and a lounger from Vietnam

Dear Mr. Bach:

In your letter dated June 13, 2007 you requested a tariff classification ruling.

The ruling was requested on four different products made of wood (eucalyptus, balau, acacia and other species). The products are flower pots, a laundry box, a hammock and a lounger. Pictures of the products were submitted.

The flower pots are planters made of wood slats. The planters are pictured in round and square styles and in nesting sets of three progressively larger sizes.

The applicable subheading for the wood flower pots will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The lounger is identified as a “sun lounger.” It is pictured as a reclining chaise lounge made of wood slats.

The applicable subheading for the sun lounger will be 9401.69.6030, HTSUS, which provides for other seats, with wooden frames: other (than upholstered): other (than bent-wood seats): chairs: other (than of teak): other (than household). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information to give a classification ruling for the laundry box or for the hammock. Your request for a ruling for the laundry box should include the dimensions and a description of how it will be used. In addition, please state if it is made entirely of wood and give a detailed description of its construction (e.g., dimensions of slats, how they are put together, etc.). Your request for a ruling for the hammock should identify all the component materials (the picture shows a material other than wood for the part that a person lays on) and give a component material breakdown. When this information is available, you may wish to resubmit your request for a ruling for these two products.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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