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July 27, 1999

CLA-2-94:RR:NC:SP:233 E84893

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500; 7009.92.1000; 7009.92.5000; 9403.60.8080

Ms. Katie Jobling
Home Country Furnishings
425 Sunnyside Place, Suite 100
1600 Bedford Highway
Bedford, Nova Scotia B4A 1E8 Canada

RE: The tariff classification of a wooden jewelry chest, wood framed mirrors, a wooden picnic table and a wooden planter from China.

Dear Ms. Jobling:

In your letter dated July 11, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items:

1. Item #080008090 is a 19" x 19" x 8.5" wooden jewelry chest. It features 7 drawers surrounding a central storage compartment covered by a hinged door. In response to a telephone inquiry, you stated that there are no linings in any part of the chest.

2. Item #070007076 is a 14.5" x 15" x 7" wood framed mirror. It is mounted on a stand and is designed to be placed on a dresser.

3. Item #080008094, “Sailor’s mirror,” is a 32" x 20.5" wood framed mirror. It features a rope with which to hang the mirror and a small ledge.

4. Item #080008069 is a 24" x 2" x 17.5" small folding wooden picnic table.

5. Item #080008071, “scallop planter,” is a 27" x 33.5" x 14.5" wooden planter box with a collapsible stand. It has a rectangular base and tapered sides. The top edges have been cut to a scalloped pattern.

The applicable subheading for Item #080008090, the jewelry chest, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3% ad valorem.

The applicable subheading for Item #070007076, the dresser mirror, and Item #080008094, the sailor’s mirror, if not over 929 square centimeters in reflecting area, will be 7009.92.1000, HTS, which provides for framed glass mirrors not over 929 square centimeters in reflecting area. The rate of duty will be 7.8% ad valorem.

The applicable subheading for the dresser mirror and the Sailor’s mirror, if over 929 square centimeters in reflecting area, will be 7009.92.5000, HTS, which provides for framed glass mirrors over 929 square centimeters in reflecting area. The rate of duty will be 6.5% ad valorem.

The applicable subheading for Item #080008069, the small picnic table, and Item #080008071, the scallop planter, will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

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