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NY 853306


Jun 13 1990

CLA-2-94:S:N:N1:233 853306

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.40.9080

Mr. Robert R. Casey
Kel-Tex Linen Co., Inc.
Sherbrooke Office Center II
201 W. Passiac Street
Rochelle Park, N. J. 07662

RE: The tariff classification of a "gourmet cart deluxe" from Brazil.

Dear Mr. Casey:

In your letter dated June 6, 1990, you requested a tariff classification ruling.

The furniture item is described as a table or cart and is sold under the trade name of "gourmet cart deluxe". It is constructed of pine wood and has a top portion for making written notations and holding small articles. The cart also has a bottom shelf and is supported by four legs with casters. It is designed to stand on the floor and used in the kitchen.

The applicable subheading for the gourmet cart deluxe will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: wooden furniture of a kind used in the kitchen, other, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 9403.40.9080, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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