The tariff classification of bench with table from Vietnam.

N030383 June 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Mr. Troy Crago Atico International USA Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of bench with table from Vietnam. Dear Mr. Crago: In your letter dated June 9, 2008, you requested a tariff classification ruling. You have submitted a photograph of the Jack and Jill Bench, model number A050KA00062. It is made of wood and used outdoors. The bench consists of two seats connected to a table in the middle. The applicable subheading for the bench with table will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other wooden furniture: Other: Other”. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division