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NY A87243




September 6, 1996

CLA-2-94:RR:NC:FC:233 A87243

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Michael Lafayette
Tropical Illusions
1420 Gemini Blvd. #8
Orlando, FL 32837

RE: The tariff classification of aquatic furniture aquariums from the Philippines.

Dear Mr. Lafayette:

In your undated letter you requested a tariff classification ruling.

The submitted literature depicts various items including a bar, a master wall unit and assorted cabinets. All pieces incorporate an aquarium to be used to house fish. Based on the photographs, the items are made of wood. They are constructed for placing on the floor or ground and are used mainly with a utilitarian purpose, as furniture with the aquarium as an added feature.

The applicable subheading for the aquatic furniture aquariums will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Other wooden furniture: Other: Other. The rate of duty will be 1.5% ad valorem.

Articles classifiable under subheading 9403.60.8080, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with applicable regulations effective October 1, 1996.

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 212-466-5739.

Sincerely,

Roger J. Silvestri

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