The tariff classification of fibreglass seating and tablesfrom Canada.

NY 856464 Oct 02 1990 CLA-2-94:S:N:N1:233 856464 CATEGORY: Classification TARIFF NO.'s: 9401.80.20103 & 9403.70.40109 Mr. Douglas Urquhart Wicker Elegence Canada Limited 100 Wright Avenue, Suite 12 Dartmouth, Nova Scotia, Canada B3B 1P2 RE: The tariff classification of fibreglass seating and tables from Canada. Dear Mr. Urquhart: In your letter dated September 12, 1990, you requested a tariff classification ruling. The furniture items consist of seating and tables with removable cushions and glass. The seating is handwoven in a wicker style using continuous fibreglass filament roving, resin, and colored gelcoat. The chemicals harden when exposed to air, leaving the item rigid. There are no other organic materials, wicker or natural wood fiber used in this furniture. The cushions are polyurethane foam with cotton fabric covers. The tables are of similar manufacture with 1/4 inch tempered glass. The relative weight of seating to cushion and table to glass is equal. These items are principally used in the household and are designed to be placed on the floor or ground. The applicable subheading for the fiberglass seating will be 9401.80.20103, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), other seats, of rubber or plastics, of reinforced or laminated plastics, household. The duty rate will be 6 percent ad valorem. The applicable subheading for the fiberglass tables will be 9403.70.40109, HTSUS, which provides for other furniture and parts thereof, furniture of plastics, of reinforced or laminated plastics, household. The duty rate will be 6 percent ad valorem. Articles classifiable under subheading 9401.80.60104 and 9403.80.60406, HTSUS, which have originated in the territory of Canada, will be entitled to a 2.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations. 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