The tariff classification of a picnic table kit from Canada.

N040636 October 15, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Joan Studeny GHY USA 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of a picnic table kit from Canada. Dear Ms. Studeny: In your letter dated October 6, 2008, on behalf of Pioneer Lumber, you requested a tariff classification ruling. Photographs and description have been submitted for an unassembled picnic table kit. The kit will include all the parts necessary for assembling a complete picnic table that will measure six feet long. Included in the kit will be nineteen wood parts representing the table top, bench seats, frames, legs and braces. In addition, the kit will include a set of bolts and screws. These components will be packed in separate boxes but will all be shipped together. The kit will be marketed with the understanding that the purchaser will have all the necessary components to assemble a completed table. Instructions will be provided with the kit and the purchaser only has to supply the assembly tools. The General Rules of Interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) state that: “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” The applicable subheading for the picnic table kit will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: 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