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NY 895595

April 5, 1994

CLA-2-94:S:N:N8:230 895595


TARIFF NO.: 9401.90.4000; 9403.90.7000; 4421.90.9540

Mr. G. Layne Machado
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of wooden furniture legs and mail box posts from Canada.

Dear Mr. Machado:

In your letter dated February 24, 1994, on behalf of Spindaleer Wood Products Div. of Visscher Holdings Inc. (Chilliwack, B.C., Canada), you requested a tariff classification ruling.

The first items in question are "decorator wood legs" to be used as parts of furniture such as chairs, tables, etc. Samples of styles identified as "Americana," "Tapered," "Mediterranean," and "Classic" were submitted and will be retained for reference. They are lathe-turned profiles, of various shapes, made of kiln- dried hemlock. Embedded in and protruding from the center of the top end of each profile is a threaded metal shaft intended to aid in fastening the leg to a piece of furniture. Some versions also have a brass ferrule or plastic glide attached at the bottom end. The manufacturer indicates that the legs are offered in diameters of 1 1/2" or 2 1/4", in lengths ranging from 6" to 28".

The applicable tariff provision for the "decorator wood legs," if for seats, will be 9401.90.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for parts of seats (other than those of heading 9402), of wood. If the legs are not for seats, the applicable tariff provision will be 9403.90.7000, HTSUSA, which provides for other furniture parts of wood. The general rate of duty, in either case, will be 5.3%.

The second item is a wooden "mail box post," photographs of which were submitted for our review. It is a three-piece article, 84" high, said to be made of treated pine and untreated cedar, notched and angle cut. It consists of a 3 3/8" diameter vertical post with a horizontal appendage near the top; the appendage, which appears to extend out about two or three feet, is given extra support by a diagonal brace. This product is evidently designed to be partly driven into the ground and used to hold a rural-style mailbox.

The applicable tariff provision for the "mail box post" will be 4421.90.9540, HTSUSA, which provides for other (non-enumerated) articles of wood. The general rate of duty will be 5.1%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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