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NY 883159



March 24, 1993

CLA-2-44:S:N:N8:230 883159

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a pine wood wine rack from Swaziland

Dear Mr. O'Neill:

In your letter dated February 4, 1993, which was received in our office on February 25, 1993, you requested a tariff classification ruling. The request was made on behalf of The Home Depot USA, Inc.

Descriptive literature of the product to be classified was submitted. The product is a three tier pine wood wine rack measuring approximately 16-1/2 inches wide by 9 inches deep by 10-1/2 inches high when assembled. It is packed and sold unassembled in a retail box. The wine rack consists of 15 octagonal shaped pieces of wood with holes and enough smaller connecting wooden rods to form a rack capable of holding 12 bottles of wine.

The applicable subheading for the unassembled pine wood wine rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valor em.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Swaziland are entitled to duty free treatment under the Ceneralized Systsm of Preferences (GSP) upon compliance with all applicable regulations.

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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