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NY L82252

February 4, 2005

CLA-2-94:RR:NC:SP:233 L82252


TARIFF NO.: 9403.60.8080

Mr. Chris Warren
Maryland Court
114 Finishes First Road
Spruce Pine, NC 28777

RE: The tariff classification of wooden furniture from China.

Dear Mr. Warren:

In your letter dated January 21, 2005, you requested a tariff classification ruling.

The merchandise to be imported is wooden furniture as follows:

Item 05-700 is a TV Entertainment Armoire measuring 55¾”w x 85½”h x 24½”d. It has two doors that open to an interior with a fixed shelf that can have a TV swivel mounted to it over two small tray drawers and two large tray drawers. It comes with two adjustable shelves and has a TV knockout panel for deep TVs and boring in the back panel for wiring. This item is to be used in the living room or family room.

Item 43-500 is a demilune measuring 34”w x 38¼”h x 18”d with three small drawers. This item is to be used in hallways, entranceways, living rooms, and dining rooms as an accent item.

Item 05-500 is an entertainment center measuring 60”w x 69¼”h x 27”d. It has pocket doors and is available with a TV insert that has two adjustable shelves and one drawer. Without the unit it can accommodate a large screen TV. An optional TV swivel is also available. It is also available with an office insert. This item is to be used in the living room or family room.

Item 05-410 is a TV armoire measuring 50”w x 85”h x 24”d. The doors open 270 degrees and the interior includes one large adjustable shelf and two small adjustable shelves over two tray drawers. It has a TV knockout panel and is available with an optional TV swivel. This item is to be used in the living room or family room.

The applicable subheading for the wooden furniture, Items 05-700’ 43-500, 05-500 and 05410, 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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