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NY 814362

September 13, 1995

CLA-2-94:S:N:N7:233 814362


TARIFF NO.: 9403.70.8030; 3926.90.9890

Mrs. Tamsin Rogues
Dauphin Display Limited
PO Box 602
East Oxford, Oxon
OX 44 9LU, England

RE: The tariff classification of display cabinets from England.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The submitted photographs depict the furniture items as four General Diaplay Cabinets, Model #'s 101, #102, #103 and Model #104. The first, Model #101, is an Interlocking Cabinet. The special interlocking frame inables individual units to be safely stacked to form a larger cabinet. The doors are fitted with plunger locks. It is avalable in Model ILCS small cabinet (24 inches x 9 inches x 12 inches) and Model ILCL large cabinet (36 inches x 15 inches x 18 inches). The second, Model #103, is a General Ceramic Cabinet. It has three glass shelves and brass hinged double doors with lock. Designed with detachable arched canopy, it is available in Model GCC (38 inches x 18 inches x 62 inches High).

The third, Model #104, is an Obelisk Showcase. It is an elegant freestanding showcase for home or showroom, with complete lighting in the base. It has three available models, the OSC1 (7 Stackable units size 18 inches x 18 inches x 66 inches), the OSC2 (2 lockable doors; size 18 inches x 18 inches x 85 inches), and the OSC3 (doors in each section; size 18 inches x 19 inches x 69 inches). The above mentioned three cabinets are designed to meet the needs of the museum, antique dealer and private collector. All the above cabinets are made of high quality clear acrylic, are strong and easily portable and are designed to be placed on the floor ground.

The fourth, model #102, is a Dealers Desk Top Case. It is constructed of a high quality clear acrylic, is strong and easily portable. The Dealers Desk Top Case has a wedge shaped with hinged lid, and a felt covered removable base board, ideal pilfer-proof case for precious little objects that are both vulnerable and yet must be readily accessible. It is available in Model #DDTC size (19-1/2 inches x 16 inches x 2-1/2 inches/4 inches).

The applicable subheading for the Model #101 Interlocking Cabinet, Model #103 General Ceramic Cabinet and Model #104 the Obelisk Showcase will be 9403.70.8030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for; Furniture of plastics: Other, other. The rate of duty will be 1.9 percent ad valorem. The applicable subheading for the Model 102 Dealers Desk Top Case will be 3926.90.9890, HTSUSA, which provides for: Other articles of plastics and articles of other materials of headings 3901 to 3914: Other, other. 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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