NY 862841: The tariff classification of a wall cabinet, cedar chest,wall shelf and bench 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 862841

                                  MAY 07 1991


CLA-2-94:S:N:N1: 233 862841  

CATEGORY:  Classification

TARIFF NO's.: 9403.60.8080, 9403.50.9080 & 9401.69.8030  

Mr. Reginald Williams
A. N. Deringer, Inc.
Airport Road, P.O. Box 337
Houlton, Maine 04730-0337

RE:  The tariff classification of a wall cabinet, cedar chest,
wall shelf and bench from Canada.

Dear Mr. Williams:

     In your letter dated April 23, 1991, on behalf of Bill
McWaid Manufacturing Co., Centreville, New Brunswick, Canada, you
requested a tariff classification ruling.  

     The furniture items consist of a wood wall cabinet, cedar
chest, wall shelf and bench.  The wall cabinet is constructed of
3/4" solid pine with a 1/4" plywood back, wooden knobs, a wood
dowel and hinges.  It has a stain finish and the dimensions are
5-1/2" W x 24" H x 19" L.  The cedar chest is comprised of 3/4"
solid cedar with drawer pulls and a piano hinge.  It has a
varnish finish and the overall size is 19-1/2" W x 23" H x 47" L. 
The wall shelf is made of 3/4" solid pine and includes two
drawers with wooden knobs.  It has a varnish finish and the
overall measurements are 6-1/2" W x 7-1/2" H x 32" L.            
                                                                 
                                                                 
        The bench is composed of 3/4" solid pine.  It has a stain
finish and the overall size is 14" W x 16" H x 36" L.  The
cabinet and shelf are designed to be hung or fixed to the wall. 
The chest and bench are constructed for placing on the floor or
ground.  

     The applicable subheading for the wall cabinet and shelf
will be 9403.60.8080, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for other furniture and parts
thereof, other wooden furniture, other, other.  The duty rate
will be 2.5 percent ad valorem.  The applicable subheading for
the chest will be 9403.50.9080, HTSUS, which provides for other
furniture and parts thereof, wooden furniture of a kind used in
the bedroom, other, other.                                       

     The duty rate will be 2.5 percent ad valorem.    
                                                                 
     The applicable subheading for the bench will be 9401.69.8030,
HTSUS, which provides for seats (other than those of heading 9402).
other seats, with wooden frames: other, other.  The duty rate will
be 2.5 percent ad valorem.   
                 
     Goods classifiable under subheading 9403.60.8080, 9403.50.9080 &
9401.69.8030, HTSUS, which have originated in the territory of Canada,
will be entitled to a 1 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (CFTA) upon compliance with
all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport