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NY 884815



February 29, 1993

CLA-2-44:S:N:N8:230 884815

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory St.
Warren, PA 16366

RE: Tariff classification of a curio shelf from Taiwan

Dear Ms. Bonace:

In your letter dated April 2, 1993, you requested a tariff classification ruling.

A sample of the product to be classified, a Curio Shelf, was submitted. It will be returned to you as you requested. The product is a three tier shelf unit measuring 20-3/4 inches high by 20-1/4 inches wide by 4-1/4 inches deep. It consists of three shelves made of particle board surfaced with veneer. The shelves are separated by wooden spindles. Assembly instructions indicate that the curio shelf is designed to be mounted on a wall.

The curio shelf is considered to be small furnishing goods and not furniture. The applicable subheading for the curio shelf will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States.

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,


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