CLA-2-94:RR:NC:SP:233 H84227

Ms. Astra Galins
Simon Worldwide Inc.
101 Edgewater Drive
Wakefield, MA 01880-1261

RE: The tariff classification of a camping table and a bench from Indonesia.

Dear Ms. Galins:

In your letter dated August 1, 2001, you requested a ruling on tariff classification.

The merchandise to be imported is as follows:

A wooden folding camping table with a fitted canvas carrying bag. The wood is Kempas, a tropical hardwood.

A wooden folding camping bench with a fitted canvas carrying bag. The wood is Kempas, a tropical hardwood. The applicable subheading for the camping table with fitted carrying bag 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 free.

The applicable subheading for the camping bench with fitted carrying bag 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. Th rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division