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NY K89765

October 13, 2004

CLA-2-94:RR:NC:SP:233 K89765


TARIFF NO.: 9403.60.8080; 9403.50.9080

Ms. Sandra Tovar
CST, Inc.
120 C Commerce Circle
Fayetteville, GA 30214

RE: The tariff classification of unfinished wooden furniture from China.

Dear Ms. Tovar:

In your letter dated September 30, 2004, on behalf of Finishes First, Inc., you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Item 44-400 is a wooden hall chest measuring 48 ¼”W x 42 ¼”H x 15”D. It has two top drawers and two front doors that open and an adjustable interior shelf.

Item 46-700 is a wooden chest measuring 49 ¾”W x 34 ½”H x 20 ¼”D.

Item 46-600 is a hand painted wooden chest with three drawers. The chest is used for storage of clothing, linen, or other items.

Item 43-500 is a Demilune Chest. The chest measures 34”W x 18”D x 38 ¼”H. It has three drawers in the front and is rounded.

Item 05-410 is a six-panel armoire. The armoire measures 50”W x 24”D x 85”H. It has two doors that open to reveal one large adjustable shelf, two small adjustable shelves, and two tray drawers. The doors open to 270 degrees. The armoire has a knock out panel in the back so that a television may be inserted.

The applicable subheading for Item 44-400 wooden hall chest, 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 46-700 wooden chest, Item 46-600 hand painted wooden chest, Item 43-500 Demilune Chest, and Item 05-410 six-panel armoire will be 9403.50.9080, HTS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other, Other.” The rate of duty will be free.

The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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 646-733-3036.


Robert B. Swierupski

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