NY 856464
Oct 02 1990
CLA-2-94:S:N:N1:233 856464
TARIFF NO.'s: 9401.80.20103 & 9403.70.40109
Mr. Douglas Urquhart
Wicker Elegence Canada Limited
100 Wright Avenue, Suite 12
Dartmouth, Nova Scotia, Canada B3B 1P2
RE: The tariff classification of fibreglass seating and tables
from Canada.
Dear Mr. Urquhart:
In your letter dated September 12, 1990, you requested a
tariff classification ruling.
The furniture items consist of seating and tables with removable
cushions and glass. The seating is handwoven in a wicker style using
continuous fibreglass filament roving, resin, and colored gelcoat. The
chemicals harden when exposed to air, leaving the item rigid. There
are no other organic materials, wicker or natural wood fiber used in
this furniture. The cushions are polyurethane foam with cotton fabric
covers. The tables are of similar manufacture with 1/4 inch tempered
glass. The relative weight of seating to cushion and table to glass is
equal. These items are principally used in the household and are
designed to be placed on the floor or ground.
The applicable subheading for the fiberglass seating will be
9401.80.20103, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for seats (other than those of heading 9402), other
seats, of rubber or plastics, of reinforced or laminated plastics,
household. The duty rate will be 6 percent ad valorem. The applicable
subheading for the fiberglass tables will be 9403.70.40109, HTSUS,
which provides for other furniture and parts thereof, furniture of
plastics, of reinforced or laminated plastics, household. The duty
rate will be 6 percent ad valorem.
Articles classifiable under subheading 9401.80.60104 and
9403.80.60406, HTSUS, which have originated in the territory of Canada,
will be entitled to a 2.4 percent ad valorem rate of duty 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