The tariff classification of a ceramic garden stool from China.

N034384 August 5, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a ceramic garden stool from China. Dear Ms. Oliver: In your letter dated July 25, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. A sample and description have been submitted for a Stoneware Metallic Glaze Garden Stool. The stool is made of stoneware ceramics and will be sold and marketed in the seasonal area of your stores with other garden items. The stool measures 16 inches high and 13 inches in diameter at its widest point. Although the item is hollow and features a see through design, it has been produced to handle up to 200 pounds of weight. The applicable subheading for the ceramic garden stool will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Other seats: Other, Other”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division