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NY F81975

February 1, 2000

CLA-2-94:RR:NC:SP:233 F81975


TARIFF NO.: 9403.60.8080; 9401.61.4010

Mr. Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of wooden furniture from Mexico.

Dear Mr. Rodriguez:

In your letter dated January 17, 2000, you requested a tariff classification ruling.

The submitted photographs depict the following items:

1. Item #5001, a vegetable cabinet
2. Item #5015, a ladder back cushion chair 3. Item #5007, a round pedestal table
4. Item #5027, a landscape framed mirror
5. Item #5025, a crown headboard

All of the above items are made of solid hardwood, ponderosa pine and birch plywood.

The applicable subheading for the vegetable cabinet, pedestal table, and headboard 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 the ladder back cushion chair will be 9401.61.4010, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with wooden frames: upholstered: chairs: other, household. The rate of duty will be free.

We are unable to classify the mirror without additional information. Please indicate whether the mirror is made of glass, and the dimensions of the reflecting area.

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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