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NY A88698




October 31, 1996

CLA-2-94:RR:NC:2:233 A88698

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.70.8030

Ms. Carol Vincent
Global Trade Consultants
4067 Hardwick Street, Suite 393
Lakewood, CA 90712

RE: The tariff classification of cubbyhole shelving units and panel dividers from Indonesia.

Dear Ms. Vincent:

In your letter dated October 15, 1996, on behalf of Classroom Innovations, Inc. and Childs/Play, Inc., you requested a tariff classification ruling.

You have submitted samples, photos and diagrams of the following:

Cubbyhole shelving units - This item is made of 3/6" laminated hardwood shelves covered in 6 millimeter PVC tarpaulin. The bottom, sides and top are made of 1 millimeter PVC tarpaulin. The optional back piece is made of either nylon netting, clear PVC with pockets, or woven acrylic pile, depending on the style number. The binding is made of woven polypropelene. The sides and back are attached with velcro to a frame made of hollow colored PVC tubes. This unit will be imported under several item numbers. The only difference between them is the number and size of openings. The item will be sold as a finished, unassembled unit and is designed to be placed on the floor or ground, to be used with a utilitarian purpose.

Panel dividers - This item is to be used a room divider. It has a PVC frame which supports on of three different fabrications; nylon, plastic or carpet. The binding is made of woven polypropelene. These pieces are attached with elastic straps to a frame made of hollow colored PVC tubes. The item will be sold as a finished, unassembled unit and is designed to be places on the floor or ground, to be used with a utilitarian purpose.

Your photos and samples are being returned as requested.

The applicable subheading for the cubbyhole shelving units and panel dividers will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other: other. The rate of duty will be 1.4%.

Articles classifiable under subheading 9403.70.8030, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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