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NY 855306

Aug 22 1990
CLA-2-94:S:N:N1:233 855306


TARIFF NO.: 4421.90.4000 & 9403.60.8080

Ms. Lena Rainbow
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a wooden screen and table from India.

Dear Ms. Rainbow:

In your letter dated August 3, 1990, you requested a tariff classification ruling.

The furniture items are comprised of a hand made wooden screen and table. The screen style model #2010, is constructed from Sheesham wood which is an inferior quality rose wood. It has four panels each measuring 20"W x 6 feet high. The table, style model #2011, is also made from Sheesham wood. It consists of an octagon shape top that seperates from the base and measures 21" in diameter. The base measures 18" high. Both screen and table are for household use and designed for placing on the floor or ground.

The applicable subheading for the hand made wooden screen will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: Wood blinds, shutters, screens and shades, all the foregoing with or without their hardware, other. The duty rate will be 8 percent ad valorem. The applicable subheading for the hand made wooden table will be 9403.60.8080, HTSUSA, which provides for other wooden furniture, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9403.60.8080, HTSUSA, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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