NY a86231: The tariff classification of a picnic table, a flower box, a bench with flower box and wood tiles from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86231

                         August 13, 1996

CLA-2-94:RR:NC:FC:233 A86231  

CATEGORY:  Classification

TARIFF NO.:   9403.60.8080; 4421.90.9840; 9401.69.8030

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945

RE:  The tariff classification of a picnic table, a flower box, a bench with flower box and wood
     tiles from Canada.

Dear Ms. Fountaine:

     In your letter dated July 10, 1996, on behalf of Maibec Inc., you requested a tariff
classification ruling.

     You have submitted descriptive literature on the following items:

     picnic table - consisting of a solid wood table with connecting wooden seats on two sides. 
     The wood will be either spruce, pine or fir.  The picnic table measures 5 to 6 feet long and
     may be sold CCA pressure treated or untreated and ready to paint.  The article will be sold
     unassembled with the required hardware and assembly instructions.  It is designed for
     placing  on the floor or ground.

     flower box - consisting of a solid wood box of either spruce, pine or fir.  The box is available
     in four sizes: 14" x 14", 7" x 32", 10" x 38" and 24" x 24".  The box will be sold CCA
     pressure treated and unassembled with the required hardware and assembly instructions.

     bench with flower box - consisting of a solid wood bench which is supported on both ends
     by wooden flower boxes.  The article measures 18" x 79" and will be sold CCA pressure
     treated and unassembled with the required hardware and assembly instructions.  It is
     designed for placing on the floor or ground.

     wood tiles -  picture and details were not received.  Please resubmit with the required
     information.  

     The applicable subheading for the picnic table will be 9403.60.8080 Harmonized Tariff
Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other
wooden furniture: Other: Other.  The rate of duty will be 1.5% ad valorem.   

     The applicable subheading for the flower box will be 4421.90.9840, HTS, which provides
for Other articles of wood: Other: Other: Other: Other.  The rate of duty will be 4.4% ad valorem.

     The applicable subheading for the bench with flower box will be 9401.69.8030, HTS, 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: Other: Other.  The rate of duty will be 1.5%
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.

                                        Sincerely,




                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division