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NY C85240




March 25, 1998

CLA-2-44:RR:NC:2:230 C85240

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Shelly Pappas
Value City Imports
1800 Moler Road
Columbus, OH 43207

RE: The tariff classification of a four drawer wooden cabinet from China

Dear Ms. Pappas:

In your letter dated March 13, 1998 you requested a tariff classification ruling.

The ruling was requested on a four drawer wooden cabinet measuring approximately 23-1/2 inches high, 11-1/2 inches wide and 7 inches deep. A sample was submitted which will be returned to you as you requested. The sample was received with one drawer missing and one drawer broken. The cabinet is made entirely of wood and appears to have been stained. It is painted with blue trim and various fruit designs on the front of the drawers. The four drawers are vertical and basically fill the whole cabinet. Only 3/4 inch high corner supports are added to the bottom of the cabinet. The cabinet is not specifically designed to be floor-standing.

The applicable subheading for the four drawer wooden cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94 (the chapter for furniture). The rate of duty will be 3.6 percent ad valorem.

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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski

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