The tariff classification of a garden bench from China.

N102161 May 10, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Jane L. Taeger Director of Compliance Samuel Shapiro & Company, Inc. One Charles Center 100 North Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a garden bench from China. Dear Ms. Taeger: In your letter dated April 19, 2010, on behalf of Ames True Temper, Inc., you requested a tariff classification ruling. The submitted sample will be returned as you requested. Photograph, description and sample of the material have been provided for a Powderstone Garden Bench. The bench will be constructed of 55.56% powdered stone, 33.33% magnesium oxide and 11.11% resin. The agglomerated stone material used in the construction of the bench is striated to give the item a natural look. This item will measure approximately 36 inches in length and weigh in excess of 50 pounds. The applicable subheading for the agglomerated stone bench, will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: 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 (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division