CLA-2 CO:R:C:M 950186 LTO

Mr. Dale G. Vander Yacht
Border Brokerage Co., Inc.
P.O. Box B
Blaine, Washington 98230

RE: Basic Bench; Village Bench; 9401.69.80; EN 94.01; NY 859387 revoked

Dear Mr. Vander Yacht:

This is in reference to a ruling issued to you on January 16, 1991 (NY 859387), by the Customs Area Director of the New York Seaport, in response to your letter dated December 31, 1990, on behalf of Frances Andrew Site Furnishings Ltd., Surrey, B.C., Canada. In NY 859387, you were advised of the tariff classification under the Harmonized Tariff Schedule of the United States of three series of various models of benches and one series of chair units. We have been asked by the Area Director to reconsider the classification of two of the series of benches ruled upon in NY 859387. Specifically, we have been asked to reconsider the classification of the Series #1, Basic Bench, and the Series #7, Village Bench.

FACTS:

The Series #1, Basic Bench, is composed of clear all-heart, vertical grain finished Redwood. Its measurements are as follows: height--2 feet, 8 inches (without back, 1 foot, 4 1/2 inches); width--1 foot, 11 inches; length--5 feet, 10 inches. The Basic Bench has a metal frame.

The Series #7, Village Bench, is constructed of clear select, finished cedar wood. Its measurements are as follows: height--2 feet, 6 inches (without back, 1 foot, 5 inches);

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width--1 foot, 9 inches; length--5 feet, 10 inches. The Village Bench's legs are constructed of metal which are bolted, using through-bolts, to two metal strips that extend from under the seat to the outside of the back portion of the bench.

ISSUE:

What is the proper tariff classification for the Basic Bench and the Village Bench?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

In NY 859387, dated January 16, 1991, the Basic Bench and the Village Bench were classified under subheading 9401.69.80, HTSUSA, which provides for "[s]eats . . . [o]ther seats, with wooden frames . . . [o]ther . . . [o]ther." Additional information provided by the importer subsequent to that ruling has revealed that the Basic Bench has a metal frame and that the Village Bench has legs that are constructed of metal which are bolted to two metal strips that extend from under the seat to the outside of the back portion of the bench. These legs and metal strips constitute the frame of the bench.

Subheading 9401.79.00, HTSUSA, provides for "[s]eats . . . [o]ther seats, with metal frames . . . [o]ther." The Harmonized Commodity Description and Coding System Explanatory Note (EN) 94.01, pg. 1575, HTSUSA, states that this heading covers "benches." Because both the Basic Bench and the Village Bench have metal frames, they are classifiable under this subheading.

HOLDING:

The Basic Bench and the Village Bench are classifiable under subheading 9401.79.00, HTSUSA, which provides for "[s]eats . . . [o]ther seats, with metal frames . . . [o]ther." The corresponding rate of duty for articles in this subheading is 4% ad valorem, or, when imported from Canada, 1.6% ad valorem (if all of the requirements for the United States-Canada Free Trade Agreement have been met).

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EFFECT ON OTHER RULINGS:

This notice to you should be considered a modification of NY 859387, dated January 16, 1991, under 18 CFR 177.9(d). It is not to be applied retroactively to NY 859387 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of the merchandise under that ruling. However, for the purposes of future transactions involving merchandise of this type, NY 859387 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division