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NY 871236

Feb 27, 1992

CLA-2-44:S:N:N1:230 871236


TARIFF NO.: 4414.00.0000; 4419.00.8000; 7009.92.1000

Ms. Elodie Casola
445 Park Avenue, 11th Fl.
New York, NY 10022

RE: The tariff classification of wooden frames, mirrors, trays from Spain

Dear Ms. Casola:

In your letter dated February 3, 1992 you requested a tariff classification ruling.

The ruling was requested on several wooden products, namely, frames, mirrors, trays, humidors and boxes. Descriptive literature was submitted. The frames are picture frames of various shapes, sizes and finishes. The mirrors have wood frames with gold burnish finishes. The largest reflecting area measures 10 inches by 12 inches. The trays are made of walnut and have inlaid centers. The four wooden boxes shown are rectangular and of different sizes.

The applicable subheading for the wooden frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden frames for paintings, photographs, mirrors or similar objects. The duty rate will be 6 percent ad valorem.

The applicable subheading for the mirrors will be 7009.92.1000, HTS, which provides for Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Not over 929 cm2 in reflecting area. The duty rate will be 7.8 percent ad valorem.

The applicable subheading for the wooden trays will be 4419.00.8000, HTS, which provides for Tableware and kitchenware, of wood: Other. The duty rate will be 5.1 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the wooden humidors and wooden boxes. Your request for a classification ruling should include samples or a complete description of the interior of the humidors and boxes.

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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