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NY C84854




March 3, 1998

CLA-2-94:RR:NC:SP:233 C84854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. Halina Bochynek
Elementals, Inc.
P.O. Box 688
Hendersonville, NC 28793

RE: The tariff classification of wooden furniture from Poland.

Dear Ms. Bochynek:

In your letter dated January 15, 1998, you requested a tariff classification ruling.

You have submitted photographs of the following items:

1. SIMBA - a junior room assembly
2. JUNIOR - a junior room /home office wall unit 3. LUIZA - a living room/family room wall unit 4. JANUSZ - a living room/family room wall unit 5. BAJKAL - a living room/family room wall unit

Based on the photographs, the items are made of wood. The different styles are comprised of various cabinets, bookshelves, desks, hutches and drawers. They are designed for placing on the floor or ground.

The applicable subheading for the wooden furniture 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 general rate of duty will be 0.5% ad valorem.

Articles which are classifiable under subheading 9403.60.8080, HTS, which are products of Poland 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,

Robert B. Swierupski

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