The tariff classification of a hand painted cabinet and a metal garden bench from China.

NY R04222 June 21, 2006 CLA-2-94:RR:NC:SP:233 R04222 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9401.79.0035 Mr. David Kornblum Goodplace Ltd. 6710 Finamore Circle Lake Worth, FL 33467 RE: The tariff classification of a hand painted cabinet and a metal garden bench from China. Dear Mr. Kornblum: In your letter dated June 15, 2006, you requested a tariff classification ruling. The merchandise under consideration is as follows: Goodplace Item FN-45639 Hand Painted Cabinet and 3 Drawers by Valerie is made of medium density fiberboard (MDF). The unit comes fully assembled and is painted a soft muted color, finished with a hand painted design. It features antique hardware and a decorative apron on the bottom. The approximate measurements are 30”L x 13”W x 28”H. Goodplace Item FN-45644 Metal Garden Bench by Valerie is constructed of metal. The unit comes unassembled and features six legs. The approximate measurements are 36.5”L x 19”W x 50”H. You have submitted photographs of the items with your request. The applicable subheading for Goodplace Item FN-45639 Hand Painted Cabinet and 3 Drawers by Valerie 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. The applicable subheading for Goodplace Item FN-45644 Metal Garden Bench by Valerie will be 9401.79.0035, HTSUS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: 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