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NY L82241

February 4, 2005

CLA-2-94:RR:NC:SP:233 L82241


TARIFF NO.: 9403.60.8080

Mr. Kenneth G. Weigel
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, DC 20004-2601

RE: The tariff classification of accent furniture from China.

Dear Mr. Weigel:

In your letter dated January 26, 2005, on behalf of Stein World Distinctive Accents, you requested a tariff classification ruling.

The merchandise to be imported is accent furniture constructed principally of medium density fiberboard as follows:

Item 22102 is a “Four drawer bombé credenza, floral ring design.” The chest of drawers is 37 inches tall, 48 inches wide, and 20 inches deep. It has three levels of drawers. The two lover levels each contain one drawer that spans the width of the chest. The top row is divided into two drawers, each of which is half the width of the chest. The legs of the chest of drawers are decorative and angle outward from the bottom on the chest. The panel at the base of the chest is also carved into a decorative shape. Additionally, the chest is hand-painted with a floral design, such that no two pieces are alike.

Item 22169 is a “Five drawer tall credenza, fruit basket design.” The chest of drawers is 39 inches tall, 28 inches wide, and 16 inches deep. It has curved feet and a carved base panel, and is hand-painted with a fruit basket design that covers most of the front of the chest.

Item 70135 is a “Four drawer credenza, palm-tree painted.” The accent chest has four drawers and measures 31 inches tall, 26 inches wide, and 17 inches deep. The chest is characterized by a light tan color that contrasts with slightly darker trim, and the front is hand-painted with a multi-colored palm tree that is almost as tall as the chest.

Item 80526 is a “Credenza, eight drawers.” The accent chest is 38 inches tall, 32 inches wide, and 18 inches deep. The chest has four levels of drawers, and each level contains two side-by-side drawers. It has ornate, rounded feet, contrasting wood colors on the drawers and the frame, and accenting handle on each of the eight drawers, and decorative trim.

Item 80551 is a “Five drawer credenza, hand-painted rose design.” The chest of drawers is 38 inches high, 32 inches wide, and 18 inches deep. The three bottom drawers span the width of the chest, but the top row of drawer space is divided into two drawers. The drawer fronts have a decorative curved design that coordinates with the elaborate carving of the base and curved feet of the chest. It is hand-painted with an intricate rose design.

You have submitted photographs of the items with your request.

The applicable subheading for the accent furniture, Items 22102, 22169, 70135, 80526, and 80551 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.

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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