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NY A86590

August 22, 1996

CLA-2-94:RR:NC:FC:233 A86590


TARIFF NO.: 9403.60.8080; 4420.90.8000

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, ME 04945

RE: The tariff classification of an adult coat tree and a wall mount coat rack from Canada.

Dear Ms. Fountaine:

In your letter dated July 31, 1996, on behalf of J B Poitras, you requested a tariff classification ruling.

The submitted literature depicts the following items:
adult coat tree - a tree for hanging coats on, composed of hardwood with a lacquer finish. It features eight pegs and measures 72" in height.
wall mount coat rack - a solid maple rack for hanging coats on, composed of solid maple. It features seven wooden coat hooks and measures 4" x 48".

The applicable subheading for the adult coat tree will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture and parts thereof: other wooden furniture: other: other. The rate of duty will be 1.5% ad valorem.

The applicable subheading for the wall mount coat rack will be 4420.90.8000, HTS, which provides for ...wooden articles of furniture not falling within chapter 94: other: other. The rate of duty will be 4.3% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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