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July 27, 1999

CLA-2-94:RR:NC:SP:233 E84898

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 4419.00.8000; 4420.90.8000

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

RE: The tariff classification of a wooden plate rack, a wooden spoon holder, a wooden potato and onion chest, a wooden key box and a wooden wine rack from China.

Dear Ms. Jobling:

In your letter dated July 11, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items:

1. Item #100007069, a “traditional plate rack,” is a 31" x 26" x 9.5" wooden rack which has two compartmentalized shelves for dishes and a lower shelf for cups and saucers. The rack has a cornice molding and is designed to be mounted on the wall.

2. Item #030007087, a “wooden spoon holder,” is an 18" x 6.5" x 3.5" open wooden receptacle designed to be mounted on the wall or placed on a counter in the kitchen.

3. Item #070007086, a “potato and onion chest,” is a 25" x 12.5" x 10" floor standing wooden chest. It has a hinged cover which opens to a bin intended to store potatoes and a lower drawer intended to store onions.

4. Item #080008074, a “key box,” is a 13.5" x 12.5" x 4.5" enclosed wooden cabinet designed to be mounted on a wall. It has a hinged front door which opens to reveal two shelves, each with three hooks intended to hold key rings.

5. Item #050007089, a “wine rack,” is a 31" x 26" x 12" wooden rack. It has five shelves which feature cutouts intended to store 25 bottles of wine at an angle. The rack is designed to stand on the floor but can also be mounted on the wall.

The applicable subheading for Item #100007069, the traditional plate rack, Item #070007086, the potato and onion chest, and Item #050007089, the wine rack, 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 free.

The applicable subheading for Item #030007087, the wooden spoon holder, will be 4419.00.8000, HTS, which provides for other tableware and kitchenware, of wood, The rate of duty will be 3.2% ad valorem.

The applicable subheading for Item #080008074, the key box, 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% 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 212-637-7061.

Sincerely,

Robert B. Swierupski

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