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NY A88824

November 7, 1996

CLA-2-44:RR:NC:2:230 A88824


TARIFF NO.: 4420.90.8000

Ms. Tammy Locke
Wholesale Supply Co.
7100 Service Merchandise Drive
P.O. Box 24600
Nashville, TN 37202

RE: The tariff classification of wall curio cabinets and shelves from China

Dear Ms. Locke:

In your letter dated October 14, 1996 you requested a tariff classification ruling.

The ruling was requested on five wooden wall furnishings. Catalogue pictures of the items were submitted. Item number 1276R, Brentwood Corner Curio Shelf, is a wooden cabinet designed to fit in a corner. It has a glass paneled French door and three narrow shelves inside and a fourth shelf outside on the bottom. The overall dimensions are 26-1/4 inches high by 17-1/4 inches wide by 8-1/2 inches deep.

Item number 1279R, Brentwood Spoon Cabinet, is a narrow wooden cabinet with a glass door and with fittings designed to hold 52 collectors' spoons. The dimensions are 29 inches high by 18 inches wide by 1-3/4 inches deep.

Item number 1286R, Brentwood Curio Shelf (Wall Console), is a single wall mounted wooden shelf with a hidden drawer. It measures 6-3/4 inches high (including the brackets on the bottom) by 27 inches wide by 3-1/2 inches deep.

Item number 1284R, Brentwood Curio Cabinet, is an open wooden cabinet painted white with two shelves and decoratively carved sides. The dimensions are 24 inches high by 18-1/8 inches wide by 7 inches deep.

Item number 1281R, Brentwood Wall Curio, is a narrow wooden cabinet with two glass paneled doors. It measures 20 inches high by 16-7/8 inches wide by 3 inches deep.

The applicable subheading for all five wooden wall cabinets and shelves will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 percent 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 Paul Garretto at 212-466-5779.


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