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HQ 956928




December 7, 1994
CLA-2-CO:R:C:M 956928 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.80

RE: Wooden commode, wooden writing desk; En 94.03

Mr. Matthias Kayssler
Disegni Ebanisterir
Via Val Sega
37051 BOVOLONE (Verona)
Partia IVA 023657 023 8

Dear Mr. Kayssler:

This is in response to your letter dated August 8, 1994, requesting a ruling for the tariff classification of a wooden commode and a writing desk under the Harmonized Tariff Code of the United States (HTSUS). Pictures of the two pieces were provided.

FACTS:

The two drawer wooden commode has an interior of pine and an exterior of palisander with various wood inlays. It is made of old boards or wooden doors to give it an "antique aspect". The piece to be imported will have a wooden top rather than a marble top as shown in the photograph. It weighs 55kgs., measures 1.20m x 0.6m x 0.9m and is sold for $10, 250.

The seven drawer wooden writing desk has an interior of oak with an exterior of ebony inlay of alpaca threads, and twelve mother of pearl medallions. It weighs 30kg., measures 0.80m x 0.55m x 1.10m and is sold for $8,100.

ISSUE:

What is the proper classification of the commode and writing desk under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in pertinent part, that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 94, HTSUS, provides, in pertinent part, for furniture; bedding, mattresses, mattress supports, cushions, and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

Heading 9403, HTSUS, provides for other furniture and parts thereof. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (Ens) may be consulted. The Ens, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). En 94.03, pg. 1578, states, in pertinent part, that:

The heading includes furniture for:

(1) Private dwellings, hotels, etc., such as: cabinets, linen chests, bread chests, log chests, chest of drawers, tallboys, pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; foot-stools, fire screens; draught-stands or desks; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate).

Based on the explanatory note and the description provided, we are of the opinion that both pieces of furniture are classified under subheading 9403.60.80, HTSUS, which provides for other furniture and parts thereof: other wooden furniture: other.

HOLDING:

The commode and writing desk are classified under subheading 9403.60.80, HTSUS, which has a general column one rate of duty of 2.5% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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