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NY 884229

APRIL 01 1993

CLA-2-94:S:N:N8:233 884229


TARIFF NO.: 9403.80.3030 & 7009.92.5000

Mr. Davis A. Anderson, President
GMS Imports, Inc.
1400 N.W. 65th Place
Fort Lauderdale. Florida 33309

RE: The tariff classification of bedroom furniture from Hong Kong.

Dear Mr. Anderson:

In your letter dated March 18, 1993, you requested a tariff classification ruling.

The furniture consists of a five piece Alpha Bedroon Group. The first, Model #31013-2W, is a queen headboard. The second, Model #31000W, is a night stand. The third, Model #31002W, is a five drawer chest. The fifth, Model #31008W, is a six drawer dresser. All four items are constructed of a wood frame completely covered with rattan. They are designed to be placed on the floor or ground. The fourth item, Model #30112W, is a Nova Mirror which is sold separately from the drawer, and can be fixed independently to the wall. The Nova Mirror is comprised of glass, rattan and wood. The essential character of the bedroom furniture, Models No.'s 31008W, 31000W, 31002W and 31008W, is imparted by the rattan component and the essential character of the Nova Mirror, Model #30112W, is imparted by the glass component.

The applicable subheading for the rattan bedroom furniture, Model No.'s 31008W, 31000W, 31002W and 31008W will be 9403.80.3030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Furniture of other materials, including cane, osier, bamboo or similar materials: Other, Household. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the rattan Nova Mirror, Model #30112W, will be 7009.92.5000, HTSUSA, which provides for: Glass- mirrors...Other: Framed: Over 929 square centimeters in reflecting area. The rate of duty will be 10 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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