CLA-2-94:OT:RR:NC:N4:433
Lynley Bishop
Atlanta Branch Manager
LE Coppersmith, Inc.
114 Southfield Parkway, Suite 170
Forest Park, GA 30297
RE: The tariff classification of wooden storage benches from China.
Dear Ms. Bishop:
In your letter dated August 5, 2014, on behalf of Twin Star International, Inc., you requested a tariff classification ruling. Photographs of the storage benches were provided.
Product A is described as a “wood great entryway bench with shoe storage.” The item is a wooden storage bench. This storage bench features spindle cut legs, three drawer-like storage baskets and two rows of six shoe cubbies.
Product B is described as the “cb wood entryway storage bench.” The item is a wooden storage bench. The legs of the storage bench are part of the side pieces to which the bench and shelf are attached. This storage bench features a lower shelf, running the entire length and width of the bench.
The applicable subheading for the two wooden storage benches, Products A and B, will be 9401.69.8011, 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: Other: Other household.” 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division