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NY 849929

Mar 15, 1990

CLA-2-44:S:N:N1:230 849929


TARIFF NO.: 4420.90.8000

Mr. Bernard F. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106

RE: The tariff classification of an ice box bar cabinet from Taiwan

Dear Mr. Liberati:

In your letter dated February 12, 1990, you requested a tariff classification ruling on behalf of the importer, Gift- Mark, Inc.

The ruling was requested on a small wood cabinet to be used for storing liquor. The cabinet has the appearance of an old- fashioned ice box. It measures 17-1/2 inches high by 13-3/4 inches wide by 11-1/2 inches deep. It is not classifiable as furniture because it is too small to be specially designed for placing on the floor.

The applicable subheading for the ice box cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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