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NY 860221

FEB 13 1991
CLA-2-94:S:N:N1:233 860221


TARIFF NO: 9403.60.80807

Mr. Manuel Alves
P.O. Box 691
Waterbury, Vermont 05676

RE: The tariff classification of chests, tables, cabinets, hutches and armoires from Portugal.

Dear Mr. Alves:

In your letter dated January 25, 1991, you requested a tariff classification ruling.

The furniture items consist of chests, tables, cabinets, hutches and armoires. They are made of wood and designed to stand on the floor. The furniture items are called "old furniture" because the wood used in the creation of these pieces is old. It usually comes from the demolition of churches or old houses in Portugal. The fabrication of these pieces follows an old process so the end result looks like furniture built centuries ago. Although the furniture pieces have the "old" look, they are newly made. The most common type of wood used in the fabrication process is oak, but due to availability, pine, teak, cherry and walnut are also used. There is no paint used on this furniture, only stainers.

The applicable subheading for the wood chests, tables, cabinets, hutches and armoires will be 9403.60.80807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other wooden furniture, other. The rate of duty will be 2.5 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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