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NY 890331

October 5, 1993

CLA-2-44:S:N:N8:230 890331


TARIFF NO.: 4421.90.9540; 9401.69.8030; 9403.60.8080

Mr. Zbigniew Edmund Jaworski
FJ - Jaworski & Jaworski
8420 Boursier
Lasalle, Quebec, H8N 2T4

RE: The tariff classification of a summer house kit, a hammock kit, wooden flower pots and benches from Poland

Dear Mr. Jaworski:

In your letter dated September 4, 1993 you requested a tariff classification ruling.

The ruling was requested on various wooden garden and patio products listed as a summer house kit, a hammock kit, flower pots, benches and partitions. Photographs and descriptive literature were submitted.

The summer house kit consists of a cloth roof, wood posts, concrete posts, partitions, joints hardware and a wood floor. A photograph of the assembled product shows that it has two open sides and two sides composed of rectangular lattice panels. The floor is composed of wood boards with empty spaces between them. The cloth roof is supported by a wood frame.

The hammock kit consists of a wood stand, a net and hardware. The photograph shows a substantial arc-shaped wooden stand which will support a person lying on the hammock.

The flower pots are square floor standing planters made of wood boards. The planters measure approximately 21-1/2 inches by 21-1/2 inches and are 19 inches high.

The benches are shown in two styles. One style consists of a flower pot in the middle with a seating area on all four square sides. The other style consists of two flower pots with a seat in the middle.

Photographs show partitions consisting of a number of panels assembled together along with posts. The literature also shows separate wood panels in different sizes and shapes.

The applicable subheading for the summer house kit and for the flower pots will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem.

The applicable subheading for the hammock with the wooden stand will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the benches with flower pots will be 9401.69.8030, HTSUSA, which provides for other seats with wooden frames. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheadings 4421.90.9540, 9403.60.8080, and 9401.69.8030, HTSUSA, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the partitions. Your request for a classification ruling should include a description of how the partitions will be imported. Will they be imported as assembled sections including posts whether or not in a knockdown condition or will they be imported as individual separate panels suitable for a variety of applications? Will posts also be imported separately?

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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