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NY H84237

August 8, 2001

CLA-2-94:RR:NC:SP:233 H84237


TARIFF NO.: 9804.00.05; 9403.60.8080

Mr. Andrew Balio
3710 Spring Trail
Madison, WI 53711

RE: The tariff classification of furniture from Italy.

Dear Mr. Balio:

In your letter dated July 30, 2001, you requested a ruling on tariff classification.

You are a U.S. citizen who has been living abroad since 1994. Recently, you purchased new furniture in Italy which will be for your personal use when you return to the United States.

The applicable subheading for the furniture, if used abroad not less than one year, will be 9804.00.05, Harmonized Tariff Schedule of the United States (HTS), which provides for articles imported by or for the account of any person arriving in the United States from a foreign country: books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale. The rate of duty will be free.

If not used abroad for the one year, the applicable subheading for the furniture will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

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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