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NY 815085

October 19, 1995

CLA-2-44:R:N4:230 815085


TARIFF NO.: 4421.90.9840; 9401.69.8030

Ms. Judith Marshall
Prestige Fence Division
N.G.H. Industries, Inc.
163 Cardevco Road, R.R.2
Carp, Ontario, Canada K0A 1L0

RE: The tariff classification of outdoor cedar planters, window boxes, trellises, arbours and planter benches from Canada

Dear Ms. Marshall:

In your letter dated September 18, 1995 you requested a tariff classification ruling.

The ruling was requested on a number of lawn and garden accessories to be exported to the United States. Descriptive literature in the form of catalogue pages was submitted. The products to be classified consist of planters, window boxes, trellises, arbours and planter benches. All products are made entirely of western red cedar.

The planters are square and designed to be placed on the ground. They will be imported in two sizes, either 13 inches square by 12 inches high or 16 inches square by 13.5 inches high. The trellises are shown to be attached to planter boxes and are used to support climbing plants. They rise six feet high and are available in three designs. The window boxes are oblong planters designed to be attached to the outside of a window. They measure 6 inches high by 8.5 inches wide by either 24, 36 or 48 inches long. The arbour is an archway measuring 7.5 feet high and 36 inches wide. It is shown to be attached to two square cedar planters, one on each side of the archway. The planter bench consists of two square cedar planters with a bench seat attached between the planters.

The applicable tariff provision for the cedar planters, the window boxes, the trellises and the arbours will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 4.7 percent ad valorem.

The applicable tariff provision for the planter benches will be 9401.69.8030, HTSUSA, which provides for other seats with wooden frames. The general rate of duty will be 2.5 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


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