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NY N005310

January 19, 2007



TARIFF NO.: 9403.60.8080

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

RE: The tariff classification of a hand painted cabinet from China.

Dear Mr. Kornblum:

In your letter dated January 10, 2007, on behalf of QVC, Inc., you requested a tariff classification ruling.

The merchandise under consideration, Item VPH-7, is a hand painted cabinet constructed of solid wood, medium density fiberboard (MDF) and glass. The unit measures approximately 18.75” L x 12”W x 35.9”H and comes fully assembled. It features three drawers and one door. Each drawer is hand painted with floral motifs and provides ample storage for household items. The cabinet has decorative legs and is painted a soft white color. It can be used in the hallway, family room, living room, etc.

The applicable subheading for the hand painted cabinet 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.

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/.

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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