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NY 853531

JUNE 19, 1990

CLA-2-94:S:N:N1:233 853531


TARIFF NO.: 9403.30.8000 and 9403.90.7000

Mr. Carsten D. Kristensen
1835 Van Ness Avenue
San Francisco, CA 94109

RE: The tariff classification of furniture parts from Denmark.

Dear Mr. Kristensen:

In your letter dated June 1, 1990, you requested a tariff classification ruling.

The two furniture items conssit of article 551, a file drawer unit and article 552, a 2-drawer unit. Both items are made of wood and attached to either a desk "shell" or typing return "shell" by means of machine and wood screws. Both drawer units are imported in their own carton. Their tops and backs are unfinished as they are sold exclusively with the matching desk and/or return.

A classification problem exists in that although you normally import matching numbers of desk "shells" and drawer units, sometimes the quantities do not correspond. It is incumbent on you through your Customs Broker to provide at time of importation, which drawer units go with which desk "shells". Even though all the items are imported in their own respective cartons, if they are design for each other and will be sold as a unit or set, they will be classified as a unit. Any drawer units in excess or not imported with a desk "shell", will be classified as a part of furniture.

The applicable subheading for the drawer units imported with the desk "shell" will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden furniture of a kind used in the office. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the drawer units imported separately or in excess of the desk "shells" will be 9403.90.7000, HTS, which provides for wood parts of furniture. The rate of duty will be 5.3 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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