United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0858985 - NY 0859108 > NY 0859019

Previous Ruling Next Ruling


NY 859019


JAN 14 1991

CLA-2-94:S:N:N1:233 859019

CATEGORY: CLASSIFICATION

TARIFF NO.'s: 9403.60.80807 & 4420.90.8000

Mr. David Bergen
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA. 19462

RE: The tariff classification of small wall hanging shelves from Denmark.

Dear Mr. Bergen:

In your letter dated December 14, 1990, you requested a tariff classification ruling.

The furniture items consist of three style models of Julius small solid pine wall hanging shelves. The first, style model #081-562-08, is a shelf with drawers. It includes a top shelf and a second shelf with two drawers. Below the two drawers are knobs or hooks and the measurements are 27-1/2" x 5-3/4". The second, style model #681-564-05, is a plate shelf. It incorporates a narrow shelf for the displaying of plates with knobs or hooks for the hanging of cups. The dimensions are 34- 1/4" x 3-3/4". And the third, style model #881-563-05, is a small shelf which is dipicted from the submitted photograph as constructed for the displaying of items such as spice racks. The dimensions are 15-1/2" x 2-3/4". The shelves are all made of clear lacquered pine and designed to be hung on the wall.

The applicable subheading for the wall hanging shelf, style model #081-562-05, will be 9403.60.80807, 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 2.5 percent ad valorem.

The applicable subheading for the wall hanging shelves, style models #681-564-05 and #881-563-05, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within Chapter 94, other, other. The rate of duty will be 5.1 percent ad valorem.

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

Previous Ruling Next Ruling

See also: