The tariff classification of garden bench from China.
Issued September 12, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.69.8030
Headings: 9401
Product description
This item is made of 100% fir wood with a lacquered finish. The overall size is 47 inches wide by 18 inches deep and 78.5 inches high. The slatted bench is covered by a slatted arch held by the 78.5 inch sides. The bench will be sold in the garden and outdoor household department.
CBP rationale
The applicable subheading for the garden arch with bench will be 9401.69.8030, HTSUS, which provides for “other seats with wooden frames: Other: Other: Other, other.
Full text
N037421 September 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.69.8030 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of garden bench from China. Dear Mr. Crago: In your letter dated September 2, 2008, you requested a tariff classification ruling. Description and photographs have been submitted for a Garden Arch with Bench, style number A050MA00932. This item is made of 100% fir wood with a lacquered finish. The overall size is 47 inches wide by 18 inches deep and 78.5 inches high. The slatted bench is covered by a slatted arch held by the 78.5 inch sides. The bench will be sold in the garden and outdoor household department. The applicable subheading for the garden arch with bench will be 9401.69.8030, HTSUS, which provides for “other seats with wooden frames: Other: Other: Other, other.” The duty rate 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
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