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NY L81848

January 5, 2005

CLA-2-94:RR:NC:SP:233 L81848


TARIFF NO.: 9401.69.8010

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a bench from China.

Dear Ms. Peirce:

In your letter dated December 27, 2004, you requested a tariff classification ruling.

The merchandise to be imported is a bench, 09237-BC. The bench is designed for use in a hallway, living room or den. The outside dimension of the unit is approximately 20” (h) x 40” (w) x 16.4” (d). The unit will be sold in the following configurations, with the same part number but a different item number for each:

Bench alone
Bench with cushion
Bench with cushion and baskets of MDF and canvas Bench with cushion and baskets of seagrass woven on a metal frame Bench with cushion and baskets of rattan woven on a metal frame

The bench is made of MDF and the cushion is of cotton canvas over plastic foam fill. The cushion will be removable, not attached. The baskets of canvas are also 100% cotton. All three styles of basket are approximately 12” (h) x 11” (w) x 15.5” (d).

The three benches with baskets are considered composite goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In the instant cases, the bench imparts the essential character to the good.

The applicable subheading for the bench, in all of the above described configurations, will be 9401.69.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other, Household.” The rate of duty will be free.

Articles classified in subheading 9403.69.8010, HTS, from China are not presently subject to visa or quota restraints, and no special documents are required.

Regarding your question concerning changing your item number due to the configurations noted, but making the bench to the same part number 09237-BC specifications, this ruling would still be applicable.

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 646-733-3036.


Robert B. Swierupski

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