CLA-2-94:RR:NC:SP:233 C87139
Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, MI 48061-8008
RE: The tariff classification of pine or oak furniture from
Canada.
Dear Mr. Murphy:
In your letter dated April 20, 1998, on behalf of Country
Heritage, you requested a tariff classification ruling.
The submitted brochure depicts the following furniture items
to be imported:
1. Deacon's Bench is a wooden bench in two or three panel
versions. The two or three raised panels will be on the back
and the front panel of the bench. The two-panel bench
measures 24.5 inches wide by 18.5 inches deep and 36 inches
high at the back. The three-panel version measures 35.5
inches wide by 18.5 inches deep and 35.5 inches high at the
back. The seat is hinged and when opened provides access to
a storage area.
2. Blanket Box is a wooden storage box for blankets in two or
three raised panel versions. The two or three raised panels
will be on the front panel of the blanket box. The two-panel
version measures 24.5 inches wide by 18-3/4 inches deep by
18.5 inches high. The top panel is hinged to provide access
to the storage area.
3. Cedar Chest is a wooden chest which measures 36-1/4 inches
wide by 18-1/2 inches deep by 18-1/2 inches high. A raised
panel is worked into the front, side and lid. The chest is
lined with cedar and has a lift out wood tray.
4. One-Panel Box is a wooden storage box which measures 14.5
inches wide by 13 inches deep by 17-1/4 inches high. The box
does not have a top.
At the time of importation, the units will be in knocked down
condition as raw pine or oak wood (unfinished) to U.S. firms who
will assemble the pieces and apply a finish. When assembled, the
items are designed to be placed on the floor or ground. The
finished articles will be sold by the assembler to retail stores.
The applicable subheading for Item 1, the Deacons Bench, will
be 9401.69.8030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other seats, with wooden frames: other:
other: other, other. The general rate of duty will be 0.5% ad
valorem.
The applicable subheading for Items 2 and 3, the Blanket Box
and Cedar Chest, will be 9403.50.9080, HTS, which provides for
other wooden furniture of a kind used in the bedroom: other: other,
other. The general rate of duty will be 0.5% ad valorem.
The applicable subheading for Item 4, the One-Panel Box, will
be 9403.60.8080, HTS, which provides for other wooden furniture:
other, other. The general rate of duty will be 0.5% ad valorem.
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