CLA-2-94:RR:NC:SP:233 C84705
Home n Garden, Inc.
c/o Mathew V. John, CPA
330 Irving Avenue
Port Chester, NY 10573
RE: The tariff classification of outdoor teak furniture from Indonesia and France.
Dear Sirs:
In your letter dated February 19, 1997, you requested a tariff classification ruling.
You have submitted a catalogue for the "Les Jardins au Bout du Monde" outdoor teak furniture line and have requested classification for the following:
1. Outdoor teak furniture from France and Indonesia. Items included are chairs, lounge chairs, dining tables, footstools, benches, box planters, folding shelves, lamps and a "cocktail" trolley with tray.
2. Outdoor wrought iron and teak furniture from France. Items included are chairs, tables and benches.
3. Beach umbrellas made of rosewood and covered with an acrylic cloth from France.
4. Lounge chair cushions from France.
The applicable subheading for the teak chairs, lounge chairs and benches from France and Indonesia will be 9401.69.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for: Seats, whether or not convertible into beds, and parts thereof: Other seats with wooden frames: Other: Other: Chairs: Of teak, Other. The rate of duty will be 0.7% ad valorem.
The applicable subheading for the teak dining tables from France and Indonesia will be 9403.60.8040, HTS, which provides for: Other wooden furniture: Other: Dining tables. The rate of duty will be 0.5% ad valorem.
The applicable subheading for the teak footstools, box planters, folding shelves and "cocktail" trolley with tray from France and Indonesia will be 9403.60.8080, HTS, which provides for: Other furniture and parts thereof: Other wooden furniture: Other: Other. The rate of duty will be 0.5% ad valorem.
The applicable subheading for the wrought iron and teak chairs from France will be 9401.79.0035, HTS, which provides for: Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Outdoor: Other: Other. The rate of duty will be 0.8% ad valorem.
The applicable subheading for the wrought iron and teak tables and benches from France will be 9403.20.0030, HTS, which provides for: Other furniture and parts thereof: Other metal furniture: Other: Other. The rate of duty will be 0.8% ad valorem.
The applicable subheading for the teak lamps if from France will be 9405.20.8010, HTS, which provides for: Lamps and lighting fittings...: Electric table, desk, bedside or floor-standing lamps: Other: Household. The rate of duty will be 3.9% ad valorem. Articles which are classifiable under subheading 9405.20.8010, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
The applicable subheading for the beach umbrellas from France will be 6601.10.0000, HTS, which provides for: Garden and similar umbrellas. The rate of duty will be 6.8% ad valorem.
With regard to the lounge chair cushions, additional information is needed before we can issue a tariff classification ruling. Please indicate what the cushions are made of (outer shell fabric and stuffing).
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division