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NY 887378

June 25, 1993

CLA-2-94:S:N:N8:233 887378


TARIFF NO.: 9403.60.8080

Ms. Mary Jo Muoio, V.P.
Wolf D. Barth Co., Inc.
Customs Brokers
90 West Street
New York, New York 10006

RE: The tariff classification of a "Curio with the clock" from Taiwan and Brazil.

Dear Ms. Muoio:

In your letter dated June 15, 1993, on behalf of Linon Home Decor Products, Inc., New York City 10016, you requested a tariff classification ruling.

The furniture item consists of a "Curio with the clock". The clock is manufactured in Taiwan and the curio cabinet is made in Brazil. The clock will be shipped to Brazil and assembled with the curio. They will be ordered and shipped together and are intended to be used with each other. The two items are put up for retail sale together and thus considered a set for Customs purposes. The curio cabinet is constructed of wood and glass. Based on the descriptive literature submitted with your letter, the essential character is imparted by the wood component of the curio cabinet. The "Curio with the clock" is designed to be placed on the floor or ground.
The applicable subheading for the "Curio with the clock" will be 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other wooden furniture: Other, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9403.60.8080, HTSUSA, which are products of Brazil 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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