The tariff classification of a park bench from China.

NY 895915 March 31, 1994 CLA-2-94:S:N:N8:233 895915 CATEGORY: Classification TARIFF NO.: 9401.79.0035 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of a park bench from China. Dear Ms. Bonace: In your letter dated March 14, 1994, you requested a tariff classification ruling. The furniture item is a park bench, Blair Product #299110. It is constructed of China hardwood slats with cast iron frame and legs. The bench is 48 inches long and will be imported and sold unassembled. The park bench is designed to be placed on the floor or ground. The applicable subheading for the park bench will be 9401.79.0035 Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (Other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, other. The rate of duty will be 4 percent ad valorum. 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