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July 27, 1999

CLA-2-94:RR:NC:SP:233 E84900


TARIFF NO.: 9403.60.8080; 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 display rack, a wooden waste basket and a wooden book case from China.

Dear Ms. Jobling:

In your letter dated July 16, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items:

1. Item #080008070, a “display rack,” is a 52" x 49" x 5.5" floor standing wooden rack which can be placed behind a bed and used as a headboard.

2. Item #080008073, a “scallop waste basket,” is a 9.5" x 9.5" x 13.5" (H) waste basket with a square base and tapered sides made of continuous wood panel. The top edges have been cut to a scalloped pattern.

3. Item #030007080, a “wooden book case,” is a 31" x 26" x 12" book case designed to be mounted on a wall. It has two shelves and a cornice molding.

The applicable subheading for Item #080008070, the display rack, and Item #030007080, the wooden book case, 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 #080008073, the scallop waste basket, 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.


Robert B. Swierupski

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