CLA-2-94:RR:NC:SP:233 C89921

Mr. Robert E. Gladstone

Emery Customs Brokers

280 Eastern Avenue

Chelsea, MA 02150

RE: The tariff classification of the "Strankorb" from Germany.

Dear Mr. Gladstone:

In your letter dated June 23, 1998, on behalf of Authentic Imports by Gustov Hoffman, you requested a tariff classification ruling.

The submitted literature depicts the "Strankorb", a seating unit designed to be a form of outdoor furniture to provide comfort and protection from the elements. The Strankorb can accommodate from one to three persons based on model type and has features such as foot rests, neck supports, sun visors fold out trays and rollers for easy maneuvering. Customized models can come with halogen lighting and sound systems. The Strankorb are made of PVC wickerwork or natural rattan.

The applicable subheading for the Strankorb, if made of PVC wickerwork, will be 9401.80.4015, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats: of rubber or plastics: other, outdoor: with textile covered cushions or textile seating or backing material. The rate of duty will be 0.5% ad valorem. If made of natural rattan, the applicable subheading will be 9401.50.0040, HTS, which provides for seats of cane, osier, bamboo or similar materials, of rattan. The rate of duty will be free.

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