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NY 859387

JAN 16 1991

CLA-2-94:S:N:N1:233 859387


TARIFF NO.: 9401.69.80301 & 9401.79.00501

Mr. Dale G. Vander Yacht
Border brokerage Company, Inc.
17637 1st Ave. #9
Surrey, B.C., Canada V3S 5J9

RE: The tariff classification of benches and chair units from Canada.

Dear Vander Yacht:

In your letter dated December 31, 1990, on behalf of Frances Andrew Site Furnishings Ltd, Surrey, B.C., Canada, you requested a tariff classification ruling.

The furniture items are comprised of three series of various models of benches, and one series of chair units. The first, series #7, is a Village Bench. It is constructed of clear select finished cedar wood and measures 2 ft. 6 ins. H (without back 1 ft. 5 ins.) x 1 ft. 9 ins. W x 5 ft. 10 ins. L. The second, series #10, is a Cast Bench. It is made of clear Redwood and standard aluminum cast. The dimensions are 2 ft. 6 ins. H (without back 1 ft. x 5-1/2 ins.) x 2 ft. W x 5 ft. 10 ins. L. The third, series #1, is a Basic Bench. It is composed of clear all-heart, vertical grain finished Redwood. The measurements are 2 ft. 8 ins. H (without back 1 ft. 4-1/2 ins.) x 1 ft. 11 ins. W x 5 ft. 10 ins. L. The last item, the series 800 Concourse, are four, two and single seater chair units. They consist of an FS 800 four seater, TS 800 two seater and an SS 800 single seater which are made with tubular steel frames and standard oak or maple wood.

The applicable subheading for the series #7 Village Bench and the series #1 Basic Bench will be 9401.69.80301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), other seats, with wooden frames, other. The duty rate will be 2.5 percent ad valorem. The applicable subheading for the series #10 Cast Bench and the series #800 Concourse chair units will be 9401.79.00501, HTSUS, which provides for seats (other than those of heading 9402), other seats, with metal frames, other. The rate of duty will be 4 percent ad valorem.

Goods classifiable under subheadings 9401.69.80301 and 9401.79.00501, HTSUS, which have originated in the territory of Canada, will be entitled to a reduced rate of duty of 1 percent ad valorem and 1.6 percent ad valorem, 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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