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 > 1997 NY Rulings > NY A87489 - NY A87544 > NY A87523

Previous Ruling Next Ruling


PD A87523

October 17, 1996

CLA-2-46:S:N:N:E08 A87523

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

William LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a wooden display unit from Canada.

Dear Mr. LeClair:

In your letter dated September 6, 1996 you requested a tariff classification ruling. This replaces the letter that we sent you on October 4, 1996 under the same file number.

The item in question is a rectangular wooden box measuring 6 3/4" x 8 1/4" and is closed on all but one side. The box has been stained and has the Genfoot footwear logo printed on the side. The box will be placed in a retail outlet with the open side down and the footwear to be displayed will be placed on the top side. The item is made in Canada of Canadian wood.

The applicable subheading for the wooden display unit will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wood marquetry and inlaid wood...wooden articles of furniture not falling within chapter 94, other than as enumerated". The rate of duty will be 4.3%.

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.

Sincerely,

David Ballard
Port Director

Previous Ruling Next Ruling

See also: