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NY 867819

November 5, 1991

CLA-2-94:S:N:N3D:227 867819


TARIFF NOS.: 9405.40.60; 9401.79.00; and 9403.20.00

Mr. Buddy Shilling
Iron Masters, Inc.
P.O. Box 270776
Oklahoma City, OK 73137

RE: The tariff classification of lamps and furniture from Mexico.

Dear Mr. Shilling:

In your letter dated September 5, 1991, you requested a tariff classification ruling.

The merchandise at issue, noting the catalog submitted, consists of cast aluminum light poles and sconces. In addition, there are aluminum chairs (style numbers 5250, 2250, 5200 and 5201), benches (style numbers 5350, 2500, 3000, 2420, 2410, 2300, 2400, 2405, 2200, 2000 and 2100), a settee (style number 5300), garden urns and planters (style numbers 5450, 3020, 5550, and 3005), tables (style numbers 5100, 5400, 5410, 5150 and 5050) and a plant stand (style number 5420).

The applicable subheading for the light poles and sconces will be 9405.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the aluminum chairs, benches and settee will be 9401.79.00, HTS, which provides for seats...whether or not conver- tible into beds, and parts thereof: other seats, with metal frames, other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the garden urns and planters, tables and plant stand will be 9403.20.00, HTS, which provides for other furniture and parts thereof: other metal furniture. The rate of duty will be 4 percent ad valorem.

Articles classifiable under subheadings 9405.40.60, 9401.79.00 and 9403.20.00, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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