N084037
CLA-2-94:OT:RR:NC:N4:433
Quinn O. O’Rourke
Corporate U.S. Customs Analyst
North Pacific Group Inc.
10200 SW Greenburg Road, Suite 400
Portland, OR 97223
RE: The tariff classification of locker bench tops from China.
Dear Mr. O’Rourke:
In your letter dated November 9, 2009, you requested a tariff classification ruling.
Photo, and its description, indicates locker room bench tops made from face-glued hardwood strips of maple or red oak. The items come in lengths available up to 12 feet long; widths ranging from 9½ inches, 12 inches, 15 inches, 18 inches and 24 inches; and a thickness of 1¼ inches. The items have two coats of catalyzed lacquer finish. There is a radius edge on all sides and corners that is of the same material as the face-glued hardwood strips.
The subject “locker bench tops” are considered edge-glued (face-glued) hardwood strips, lacquered, that are cut to various widths and lengths, with radius edges/ends, and rounded corners. When imported with radius edges/ends and rounded corners, the edge-glued bench tops are not within the terms of subheading 4421.90.9400 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for edge-glued lumber. These bench tops have been dedicated for the specific application of looker room seating.
The applicable subheading for the locker bench tops, will be 9401.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beads, and parts thereof: Parts; Other; Of wood.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division