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NY L82447

February 8, 2005

CLA-2-94:RR:NC:SP:233 L82447


TARIFF NO.: 9403.60.8080

Ms. Joy Semenuk
Globe Express Services
P.O. Box 19407
Charlotte, NC 28219-9407

RE: The tariff classification of wooden accent chests from China, Malaysia, the Philippines or Vietnam.

Dear Ms. Semenuk:

In your letter dated January 28, 2005, on behalf of Hooker Furniture Co., you requested a tariff classification ruling.

The merchandise to be imported consists of the following wooden accent chests. They are numbered 21 through 25 as per your letter.

881-85-122 Demilune Chest is made of birch solids and veneers. It has three center drawers with a hand-painted French tableau scene, two end doors, one center drawer, two swing-out doors and leather and nailhead trim. The item measures 49” x 22” x 36”H.

883-85-122 Four Drawer Chest is made of wood. It has carved Chippendale fretwork on pilasters, four shaped drawers with drop-bail hardware, bracket feet, and a rich antique finish. The item measures 43” x 18” x 36”H.

887-85-122 Two Door/Four Drawer Buffet is made of hardwood solids and cherry veneers and is hand-painted. It has a thick shaped top with four center curved drawers and two reversed curved outside doors, unique waxed “hand” to cherry finish top with antique white finish with rub-through below and a hand-painted topiary motif on the doors. The item measures 72” x 22” x 37”H.

889-85-122 Yew Wood Demilune with Metal Accents is made of wood, veneer and is hand-painted. It has a high waist, four doors and one drawer, metal accents around the top and is on legs.

891-85-122 Four Drawer Chest is made of wood. It has a black crackle finish with gold rub through, a cherry finish top, four drawers, an oversized Greek key motif on the top drawer, a hand-painted urn design, fluted pilasters and bun feet. The item measures 44” x 18” x 34”H.

You have submitted pictures of the items with your request.

The applicable subheading for the above-described wooden accent chests 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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