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NY E84894

July 30, 1999

CLA-2-44:RR:NC:SP:230 E84894


TARIFF NO.: 4414.00.0000; 4420.90.8000; 9403.60.8080; 7009.92.5000

Ms. Katie Jobling
Home Country Furnishings
Suite 100, 425 Sunnyside Place
1600 Bedford Highway
Bedford, Nova Scotia B4A 1E8

RE: The tariff classification of picture frames, stationery holders, stools, and mirrors, from China.

Dear Ms. Jobling:

In your letter dated July 13, 1999, you requested a tariff classification ruling. Catalog sheets illustrating and describing five items were submitted for our review.

The “shutter frame” (#030007074) is an 8” x 10” wooden picture frame designed to hold and display a 4” x 6” photo. It features two hinged shutters or doors that can be closed to conceal the photo when desired.

The applicable subheading for the #030007074 “shutter frame” will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%.

The “stationery holder” (#070007078) is a 7” x 14” x 6” open wooden receptacle designed to be kept on a desktop to store and organize such items as pens, writing paper, address books, calling cards, letters and so forth. It is partitioned into five uncovered bins.

The applicable subheading for the #070007078 “stationery holder” will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The “wee stools” are described as quaint but sturdy, old-farmstead style wooden step stools. The “small” version (#050007072) measures 8” x 14” x 9”, while the “large” version (#080008072) measures 10” x 20½” x 14”.

The applicable subheading for the #050007072 and #080008072 “wee stools” will be 9403.60.8080, HTS, which provides for other (than certain enumerated) wooden furniture. The rate of duty will be free.

The “scallop mirror” (#080008097) is a wood-framed wall mirror having outside dimensions of 20” x 32”. The perimeter of the wooden frame is cut to a scalloped pattern. In response to a telephone inquiry, you stated that the reflecting area of the mirror itself measures 11¼” x 22½”.

The applicable subheading for the #080008097 “scallop mirror” will be 7009.92.5000, HTS, which provides for glass mirrors,framed: over 929 square centimeters in reflecting area. The rate of duty will be 6.5%.

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 212-637-7009.


Robert B. Swierupski

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