CLA-2-44:S:N:N8:230 890331
Mr. Zbigniew Edmund Jaworski
FJ - Jaworski & Jaworski
8420 Boursier
Lasalle, Quebec, H8N 2T4
Canada
RE: The tariff classification of a summer house kit, a hammock
kit, wooden flower pots and benches from Poland
Dear Mr. Jaworski:
In your letter dated September 4, 1993 you requested a tariff
classification ruling.
The ruling was requested on various wooden garden and patio products
listed as a summer house kit, a hammock kit, flower pots, benches and
partitions. Photographs and descriptive literature were submitted.
The summer house kit consists of a cloth roof, wood posts, concrete
posts, partitions, joints hardware and a wood floor. A photograph of the
assembled product shows that it has two open sides and two sides composed of
rectangular lattice panels. The floor is composed of wood boards with empty
spaces between them. The cloth roof is supported by a wood frame.
The hammock kit consists of a wood stand, a net and hardware. The
photograph shows a substantial arc-shaped wooden stand which will support a
person lying on the hammock.
The flower pots are square floor standing planters made of wood boards.
The planters measure approximately 21-1/2 inches by 21-1/2 inches and are 19
inches high.
The benches are shown in two styles. One style consists of a flower pot
in the middle with a seating area on all four square sides. The other style
consists of two flower pots with a seat in the middle.
Photographs show partitions consisting of a number of panels assembled
together along with posts. The literature also shows separate wood panels in
different sizes and shapes.
The applicable subheading for the summer house kit and for the flower
pots will be 4421.90.9540, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of wood. The duty rate
will be 5.1 percent ad valorem.
The applicable subheading for the hammock with the wooden stand will be
9403.60.8080, HTSUSA, which provides for other wooden furniture. The duty
rate will be 2.5 percent ad valorem.
The applicable subheading for the benches with flower pots will be
9401.69.8030, HTSUSA, which provides for other seats with wooden frames. The
duty rate will be 2.5 percent ad valorem.
Articles classifiable under subheadings 4421.90.9540, 9403.60.8080, and
9401.69.8030, HTSUSA, which are products of Poland are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Your inquiry does not provide enough information for us to give a
classification ruling on the partitions. Your request for a classification
ruling should include a description of how the partitions will be imported.
Will they be imported as assembled sections including posts whether or not in
a knockdown condition or will they be imported as individual separate panels
suitable for a variety of applications? Will posts also be imported
separately?
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