The tariff classification of park benches from Hong Kong.
Issued March 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0035
Headings: 9401
Product description
The submitted literature depicts the following items to be imported: Item #C-50-B-0048 is a 7 slat park bench made of a metal frame with an angel pattern cast iron back and natural hard wood slats. Item #C-50-B-0056 is a 7 slat park bench made of a metal frame with a sunflower design iron back and natural hard wood slats. Item #C-50-B-0057 is a 7 slat park bench made of a metal frame with an orchid design iron back and natural hard wood slats. Item #C-50-B-0049 is a 7 slat park bench made of a metal frame with a rose and stripe design iron back and natural hard wood slats. Item #C-50-B-50 is a 7 slat park bench made of a metal frame with a large rose design iron back and natural hard wood slats.
CBP rationale
The applicable subheading for the above described park benches will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTS), 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, Outdoor: Other: Other.
Full text
NY F84270 March 20, 2000 CLA-2-94:RR:NC:SP:233 F84270 CATEGORY: Classification TARIFF NO.: 9401.79.0035 Mr. Orlando Rodriguez Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of park benches from Hong Kong. Dear Mr. Rodriguez: In your letter dated March 3, 2000, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: Item #C-50-B-0048 is a 7 slat park bench made of a metal frame with an angel pattern cast iron back and natural hard wood slats. Item #C-50-B-0056 is a 7 slat park bench made of a metal frame with a sunflower design iron back and natural hard wood slats. Item #C-50-B-0057 is a 7 slat park bench made of a metal frame with an orchid design iron back and natural hard wood slats. Item #C-50-B-0049 is a 7 slat park bench made of a metal frame with a rose and stripe design iron back and natural hard wood slats. Item #C-50-B-50 is a 7 slat park bench made of a metal frame with a large rose design iron back and natural hard wood slats. The applicable subheading for the above described park benches will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTS), 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, Outdoor: Other: Other. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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