CLA-2-39:RR:NC:SP:222 B84293
Mr. William A. Guerin
A N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of a "Dry Keeper" storage shelter
from Canada.
Dear Mr. Guerin:
In your letter dated April 11, 1997, on behalf of your
client AbriBois, Inc., you requested a tariff classification
ruling.
The submitted sample and literature is for an item called a
"Dry Keeper". It is a storage shelter for firewood. It is to be
used outside the home on the porch or in the back yard. It is
made entirely of plastic and it comes in sizes to accommodate 1-4
cords of wood.
The samples are returned as requested.
The applicable subheading for the "Dry Keeper" storage
shelter will be 3924.90.5500, Harmonized Tariff Schedule of the
United States (HTS), which provides for...other household
articles...of plastics: other, other. The rate of duty will be
3.4 percent ad valorem.
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 Alice
Masterson at 212-466-5892.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division