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NY 884048

April 1, 1993

CLA-2-94:S:N:N8:233 884048


TARIFF NO.: 9403.60.8080

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
United States Customs Brokers
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a Skanda Book Shelf Kit from Swaziland, Southern Africa.

Dear Mr. O'Neill:

In your letter dated February 4, 1993, on behalf of The Home Depot USA, Inc., you requested a tariff classification ruling.

The furniture item consists of a product which is known by its commercial name as a Skanda Book Shelf Kit, Model No. 2. It is constructed of pine wood and comes in various sizes and shapes of shelves for books, plants and bric-a-brac. When assembled it is designed to be placed on the floor or ground. The Skanda Book Shelf Kit #2 has a 5.8 kg mass. It is individually shrink- wrapped with a label, packed four per carton. The assembled size is 810 x 1180 x 195 mm.

The applicable subheading for the Skanda Book Shelf Kit No. 2 will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof, Other wooden furniture: Other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9403.60.8080, HTSUSA, which are products of Swaziland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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