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NY K81457

December 18, 2003
CLA-2-39:RR:NC:SP:221 K81457


TARIFF NO.: 3924.90.5500; 9403.20.0015

Ms. Barbara J. Riley
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of garden houses from China.

Dear Ms. Riley:

In your letter dated November 10, 2003, you requested a tariff classification ruling.

Two samples were provided with your letter. Style #989144 and style #989145 are knockdown garden houses consisting of metal frames and plastic covers. These garden houses allow a gardener to plant seeds and grow plants earlier in the season, since the garden houses provide shelter from cold and damp weather while allowing sunlight to enter. Style #989144 is 72 ½ inches in length by 36 ¾ inches in width by 27 ½ inches in height. Style # 989145 is 26 ¾ inches in length by 19 ¾ inches in width by 36 ½ inches in height. This style has metal shelves on which the plants can be placed.

The applicable subheading for garden house style #989144 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for garden house style #989145 will be 9403.20.0010, HTS, which provides for other furniture and parts thereof: other metal furniture, household, other. The rate of duty will be free.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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