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NY K89195

October 1, 2004

CLA-2-44:RR:NC:2:230 K89195


TARIFF NO.: 4421.90.9740; 9401.69.8030

Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789

RE: The tariff classification of cedar pergolas, outdoor gates and swings from Canada

Dear Ms. Barney:

In your letter dated August 26, 2004, on behalf of your client, Outdoor Living Today, New Westminster, BC, Canada, you requested a tariff classification ruling.

The ruling was requested on pergolas, gazebos, arbors, outdoor gates and outdoor swings. Descriptive literature for the products was submitted. The products are made of western red cedar and will be imported in knocked down kits. You state that each product will be individually packaged and will include an assembly manual and all the necessary parts and hardware for assembly.

The pergola is an outdoor wooden structure consisting of an open trellis-like roof held up by four wooden posts. An assembly manual for a 131” wide by 168” long by 108” high “Breeze Pergola” was submitted. The kit includes all the posts, notched girders, notched joists, blocks, shaped brackets, steel post bases and hardware necessary to assemble one pergola.

The outdoor gate is a free-standing wooden structure. A picture of the product was submitted. It consists of a swinging two-part gate attached to two posts and a trellis-like overhang. An additional side trellis panel extends from one of the posts.

The outdoor swing is a hanging bench with supporting structure. A picture of the product was submitted. It consists of a wooden bench suspended with chains from a wooden four-post structure with a trellis-like roof.

The applicable subheading for the pergolas and the outdoor gates will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the outdoor swings will be 9401.69.8030, HTSUSA, which provides for other seats with wooden frames. The general rate of duty will be free.

Your inquiry does not provide enough information to give a tariff classification ruling for the gazebos or the arbors. Your request for a classification ruling should include a picture of the arbor and an assembly manual for the gazebo. When this information is available, you may wish to consider resubmission of your request.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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