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NY 860671

FEB 25 1991

CLA-2-94:S:N:N1:233 860671


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 February 21, 1991, you requested a tariff classification ruling.

The furniture items consist of chests, tables, cabinets, hutches and armoires from Portugal. They are made with treated pine in the Alentejo region of Portugal. The furniture items are sealed, painted with lacquer and dried in special ovens. The standard colors are primary tones such as yellow, red, blue and green, although clients may specify their preferences. The items are handpainted and follow a centuries old traditional Portuguese process. All of these decorative chests, tables, cabinets, hutches and armoires should be considered a one of a kind piece of work, carefully handpainted by each artist and are designed to be placed on the floor.

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, 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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