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NY 884145

April 8, 1993

CLA-2-44:S:N:Na:230 884145


TARIFF NO.: 4421.90.9540; 9401.69.8030

Mr. Reginald Wllliams
A.N. Deringer, Inc.
RR 3, Box 5400
Houlton, ME 04730

RE: The tariff classification of wooden planter boxes and planter box benches from Canada

Dear Mr. Williams:

In your letter dated March 18, 1993, on behalf of Atlantic Pressure Treating Ltd. of New Brunswick, Canada, you requested a tariff classification ruling.

The ruling was requested on planter boxes and bench kits. The planters are preassembled boxes made from white pine. The boxes are sold in four sizes: 14 inch square, 18 inch square, 7 inch by 32 inch rectangular, and 10 inch by 38 inch rectangular.

The bench kit consists of cut and drilled pieces of wood and the necessary hardware for assembly. When assembled it forms a bench seat with two planter boxes on the ends. The bench measures 18 inches by 78 inches.

The applicable subheading for the planter boxes will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valor em.

The applicable subheading for planter box benches will be 9401.69.8030, HTS, which provides for other seats with wooden frames. The rate of duty will be 2.5 percent ad valor em.

Goods classifiable under subheading 4421.90.9540, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty and goods classifiable under subheading 9401.69.8030, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under ths United States-Canada Free Trade Agreement (FTA) 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.


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