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NY R04642

August 23, 2006

CLA-2-94:RR:E:NC:SP:233 R04642


TARIFF NO.: 9403.60.8080; 7009.92.5000

Mr. David Kornblum
Goodplace Ltd.
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of a Walnut Finish Accent Table, a Metal Rectangular Mirror and a Scroll Accent 2 Drawer Chest from China.

Dear Mr. Kornblum:

In your letter dated August 16, 2006, on behalf of QVC, you requested a tariff classification ruling.

The merchandise under consideration is as follows:

Item FN-45628 Walnut Finish Accent Table by Valerie is made of solid wood and MDF, finished in a rich walnut color. The item features hand carving on the front apron and solid wood Queen Anne styled legs. The approximate dimensions are 45”L x 17.75”W x 30.5”H and assembly is required.

Item FN-45638 Metal Rectangular Mirror by Valerie is a framed glass mirror measuring approximately 27.6”L x 0.7”W x 33.5”H. The frame consists of wood and metal and features scrollwork around its perimeter. The item comes ready to be hung with two hooks on the back.

Item FN-45655 Scroll Accent 2 Drawer Chest by Valerie is a hand painted chest made of medium density fiberboard (MDF) and solid wood, featuring a scroll design on the front and sides, and hand carving on the sides, legs and bottom apron. The unit comes fully assembled and measures approximately 30”L x 13.5”W x 27”H.

The applicable subheading for Item FN-45628 Walnut Finish Accent Table and Item FN-45655 Scroll Accent 2 Drawer Chest, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), 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 FN-45638 Metal Rectangular Mirror will be 7009.92.5000, HTSUS, which provides for “Glass mirrors Other: Framed: Over 929 square centimeters in reflecting area." The rate of duty will be 6.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Item FN-45638 Metal Rectangular Mirror by Valerie 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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