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NY B87641

July 21, 1997

CLA-2-94:RR:NC:SP:233 B87641


TARIFF NO.: 9401.40.0000; 9403.60.8080

Mr. James F. Morgan
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076

RE: The tariff classification of unassembled wooden Futons and shelving from Canada.

Dear Mr. Morgan:

In your letter dated June 25, 1997, on behalf of Donohue Forest Products Incorporated, you requested a tariff classification ruling.

You have submitted descriptive literature and samples of wood for the following:

1. Unassembled Futon components

2. Unassembled Swedish shelving components

You indicate that packaged kits of components to make Futons and Swedish floor standing shelves are pre-machined to exact sizes and forms within specific tolerances so that they can be readily assembled. The components are made of S.P.F. lumber produced in the Province of Quebec.

Articles of furniture presented disassembled or unassembled are treated as assembled articles of furniture, provided the parts are presented together. The components for both the Futons and the shelving are assembled into bundles of specific numbers which correspond to the kit assembly requirements. Thus, complete, unassembled Futons and floor standing shelves are being imported.

The applicable subheading for the unassembled Futon components will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be 1.3% ad valorem.

The applicable subheading for the unassembled Swedish shelving components will be 9403.60.8080, HTS, which provides for Other furniture and parts thereof: Other wooden furniture: Other, Other. The rate of duty will be 1% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Lawrence Mushinske at 212-466-5739.


Gwenn Klein Kirschner

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