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NY 859020

JAN 08 1991

CLA-2-94:S:N:N1:233 859020


TARIFF NO's.: 9401.69.60109 & 9403.60.80807

Ms. Shirley Johnson
Cedar Warehouse Ontario, Ltd.
Carp Road R.R.#2
Carp, Ontario, Canada KAO 1LO

RE: The tariff classification of an outdoor chair and footrest from Canada.

Dear Ms. Johnson:

In your letter dated December 10, 1990, you requested a tariff classification ruling.

The furniture items called the Westwind Collection consist of an unassembled outdoor Adirondack chair, model #37A-C and footrest, model #23AFR, with hardware. The items are constructed of Western Red Cedar and have a natural waterborne finish with ultra violet inhibitors. They are packed and sold seperately, not together. The furniture is easily assembled, using a minimum number of tools amd is designed to be placed on the floor or ground.

The applicable subheading for the cedar Adirondack chair will be 9401.69.60109, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, with wooden frames, other, other, household. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the cedar footrest will be 9403.60.80807, HTSUS, which provides for other wooden furniture, other, other. The duty rate will be 2.5 percent ad valorem.

Goods classifiable under subheadings 9401.69.60109 and 9403.60.80807, HTSUS, which have originated in the territory of Canada, will be entitled to a reduced 2.1 percent ad valorem rate of duty and a 1 percent ad valorem rate of duty, respectively, 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.


Jean F. Maguire
Area Director

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