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