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NY E84895

August 11, 1999

CLA-2-44:RR:NC:SP:230 E84895


TARIFF NO.: 4420.90.8000; 9403.60.8080; 4420.90.4500; 4421.90.9840; 4414.00.0000

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

RE: The tariff classification of wooden shelves, tables, chests, mailboxes and picture frames from China.

Dear Ms. Jobling:

In your letter dated July 12, 1999, you requested a tariff classification ruling. Catalog sheets illustrating and describing five items were submitted for our review.

The “sunrise shelf” (#080008093) is a wooden cabinet, open at the front, designed to be mounted on a wall. It is 35” high by 20” wide by 5” deep, and incorporates four knick-knack shelves.

The applicable subheading for the #080008093 “sunrise shelf” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The “tripod table” (#080008091) is a wooden table having a round top (23” in diameter) and three collapsible legs (27” high).

The applicable subheading for the #080008091 “tripod table” will be 9403.60.8080, HTS, which provides for other (than certain enumerated) wooden furniture. The rate of duty will be free.

The “gardener’s seed chest” (#110007070) is a wooden box, 27” wide, 16” high and 14” deep. It features 15 drawers said to be suitable for holding seed packets, spices, teas, etc. Although the interior is not visible in the submitted illustration, we assume that there are no fabric linings in any part of the chest.

The applicable subheading for the #110007070 “gardener’s seed chest” will be 4420.90.4500, HTS, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases, and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3%.

The “post box” (#080008096) is a 14” x 10½” x 4½” rectangular wooden mailbox to be mounted on a wall. It features a flip-open lid, but its design also allows the entire front panel to open upward.

The applicable subheading for the #080008096 “post box” will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

The “rustic frame” (#050007075) is an 8½” x 10½” wooden picture frame designed to hold and display a 5” x 7” photo. A leather strap is attached to the top of the frame to facilitate hanging.

The applicable subheading for the #050007075 “rustic frame” will be 4414.00.0000, HTS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%.

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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