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NY N022688




February 12, 2008

CLA-2-94:OT:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.69.6010; 9403.50.9080

Ms. Andrea Pigott
FedEx Trade Networks
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of a cedar chest and bench from China.

Dear Ms. Pigott:

In your letter dated January 31, 2008, on behalf of Menard, Inc., you requested a tariff classification ruling.

Model number MS2007A is a cedar tete-a-tete bench in which two chairs are bisected by a small table. The dimensions of the bench are 63 inches wide by 32.5 inches high and 23.6 inches deep. The chairs and table are bolted with steel hardware.

Model number R-9902 is a cedar storage chest. The chest measures 45.25 inches wide by 21.5 inches high and 20.25 inches deep. The chest is designed to stand on the floor and it is assembled with hinges and hardware of steel.

The applicable subheading for the tete a tete cedar seat will be 9401.69.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other: Household.” The rate of duty will be free.

The applicable subheading for the storage chest will be 9403.50.9080 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other wooden furniture: Other: Other.” The rate of duty will be free.

The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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