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NY 870194

Jan 16, 1992

CLA-2-44:S:N:N1:230 870194


TARIFF NO.: 4420.90.8000

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of a wood plate rail from Italy

Dear Ms. Cumins:

In your letter dated December 23, 1991, you requested a tariff classification ruling. The request was made on behalf of your client, The Bradford Exchange.

The ruling was requested on a wood plate rail. No sample was included; however, an assembly instruction sheet with a diagram of a two-shelf rail designed to hold up to eight plates was submitted. The plate rail consists of two 16 inch long vertical pieces of wood that are shaped and notched and have nail holes in the back. Two notched horizontal pieces of wood measuring 42 inches long and 2-1/2 inches wide connect to the vertical pieces forming two shelves. The horizontal pieces are grooved in the front along their length for the purpose of holding plates.

The applicable subheading for the wood plate rail will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. 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

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