NY 859387
JAN 16 1991
CLA-2-94:S:N:N1:233 859387
Mr. Dale G. Vander Yacht
Border
brokerage Company, Inc.
17637 1st Ave. #9
Surrey, B.C., Canada V3S 5J9
RE: The tariff classification of benches and chair units from
Canada.
Dear Vander Yacht:
In your letter dated December 31, 1990, on behalf of Frances
Andrew Site Furnishings Ltd, Surrey, B.C., Canada, you requested
a tariff classification ruling.
The furniture items are comprised of three series of various
models of benches, and one series of chair units. The first,
series #7, is a Village Bench. It is constructed of clear select
finished cedar wood and measures 2 ft. 6 ins. H (without back 1
ft. 5 ins.) x 1 ft. 9 ins. W x 5 ft. 10 ins. L. The second,
series #10, is a Cast Bench. It is made of clear Redwood and
standard aluminum cast. The dimensions are 2 ft. 6 ins. H
(without back 1 ft. x 5-1/2 ins.) x 2 ft. W x 5 ft. 10 ins. L.
The third, series #1, is a Basic Bench. It is composed of clear
all-heart, vertical grain finished Redwood. The measurements are
2 ft. 8 ins. H (without back 1 ft. 4-1/2 ins.) x 1 ft. 11 ins. W
x 5 ft. 10 ins. L. The last item, the series 800 Concourse, are
four, two and single seater chair units. They consist of an FS
800 four seater, TS 800 two seater and an SS 800 single seater
which are made with tubular steel frames and standard oak or
maple wood.
The applicable subheading for the series #7 Village Bench
and the series #1 Basic Bench will be 9401.69.80301, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for
seats (other than those of heading 9402), other seats, with
wooden frames, other. The duty rate will be 2.5 percent ad
valorem. The applicable subheading for the series #10 Cast Bench
and the series #800 Concourse chair units will be 9401.79.00501,
HTSUS, which provides for seats (other than those of heading
9402), other seats, with metal frames, other. The rate of duty
will be 4 percent ad valorem.
Goods classifiable under subheadings 9401.69.80301 and
9401.79.00501, HTSUS, which have originated in the territory of
Canada, will be entitled to a reduced rate of duty of 1 percent
ad valorem and 1.6 percent ad valorem, respectively, under the
United States-Canada Free Trade Agreement (CFTA) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport