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NY C84719

March 3, 1998

CLA-2-94:RR:NC:SP:233 C84719


TARIFF NO.: 9403.60.8080; 9401.69.8030

Home n Garden, Inc. c/o Mathew V. John, CPA
330 Irving Avenue
Port Chester, NY 10573

RE: The tariff classification of wooden furniture from Indonesia or France.

Dear Sirs:

In your letter dated February 19, 1998, you requested a tariff classification ruling.

The submitted photographs depict the following items from the "Colonial" furniture line:

1. Item #TC09446 "Commode a colonnes", which is a six-draw chest measuring 103 x 106 x 51 centimeters.

2. Item #TC09330 "Cave a vin", which is a chest with two shelves for the storage of wine and two drawers at the top, measuring 110 x 46 x 106 centimeters.

3. Item #TC09011, "Banc Empire", which is a bench with armrests and back measuring 123 x 60 x 87 centimeters.

4. Item #TC09041, "Banc Rafles 2 places", which is a bench with armrests and back measuring 112 x 54 x 92 centimeters.

The above furniture items are made of teak and occasionally of mahogany.

The applicable subheading for the chests and, if from Indonesia or France, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other furniture and parts thereof: Other wooden furniture: Other: Other. The rate of duty will be 0.5% ad valorem.

The applicable subheading for the benches, if from Indonesia or France, will be 9401.69.8030, HTS, which provides for: Other seats with wooden frames: Other: Other: Other. The rate of duty will be 0.5% ad valorem. Articles which are classifiable under subheading 9401.69.8030, HTS, which are products of Indonesia 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 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.


Robert B. Swierupski

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