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NY A81342



April 11, 1996

CLA-2-94:RR:NC:FC: 233 A81342

CATEGORY: CLASSIFICATION

TARIFF NO.: 7324.10.0000; 7324.90.0000: 9403.40.9060

Ms. Vicki Wiggs
Vice President
Columbia Shipping (West)
P.O. Box 90758
Los Angeles, CA 90009-0758

RE: The tariff classification of sinks, cabinets and plumbing from Hungary.

Dear Ms. Wiggs:

In your letter dated March 12, 1996, you requested a tariff classification ruling.

The submitted literature depicts the items as sinks, cabinets and plumbing to be assembled into complete modular kitchens. Based on the photographs, the cabinets appear to be made of wood.

The applicable subheading for the sinks, if of stainless steel, will be 7324.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware, of iron or steel, sinks and wash basins, of stainless steel. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the sinks, if of iron or steel, other than stainless steel, will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware, of iron or steel, other. The rate of duty will be 2% ad valorem.

The applicable subheading for the cabinets will be 9403.40.9060, 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: Cabinets designed for permanent installation. The rate of duty will be 1.5% ad valorem.

The classification for the plumbing cannot be determined due to insufficient information. Please submit additional information, including component material and condition at time of importation.

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

A copy of this 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 212-466-5739.

Sincerely,

Roger J. Silvestri
Director
National Commodity

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