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NY E84899




August 3, 1999

CLA-2-44:RR:NC:SP:230 E84899

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000; 9403.60.8080; 4420.90.8000; 4419.00.8000

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

RE: The tariff classification of wooden picture frames, umbrella stands, wastebaskets, magazine racks and cutlery trays, from China.

Dear Ms. Jobling:

In your letter dated July 9, 1999, you requested a tariff classification ruling. Catalog sheets illustrating and describing five items were submitted for our review.

The “barn door frame” (#070007073) is a 9” x 11” wooden picture frame designed to hold and display a 4” x 6” photo. It features two sliding doors that can be closed to conceal the photo when desired.

The applicable subheading for the #070007073 “barn door frame” will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9%.

The “umbrella stand” (#030007083) is a floor-standing wooden receptacle consisting of a round base, parallel upright slats (with spaces between them) and a round top rim. It is 10” in diameter and 24” high.

The applicable subheading for the #030007083 “umbrella stand” will be 9403.60.8080, HTS, which provides for other (than certain enumerated) wooden furniture. The rate of duty will be free. The “waste paper basket” (#050007082) is a wooden article that is similar, in construction and design, to the umbrella stand. However, it is 10” in diameter and 11” high.

The applicable subheading for the #050007082 “waste paper basket” will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

The “magazine rack” (#080008077) is a floor-standing, crib-like article measuring 19½” x 10½” x 8½”. It consists of a wooden framework filled in by wooden slats spaced apart from one another.

The applicable subheading for the #080008077 “magazine rack” will be 9403.60.8080, HTS, which provides for other (than certain enumerated) wooden furniture. The rate of duty will be free.

The “cutlery tray” (#030007088) is a 12” x 16” x 5½”(H) open wooden receptacle in which to store and display flatware. It has a rectangular base and flared sides, and features built-in partitions, including an arched center divider incorporating a carrying handle.

The applicable subheading for the #030007088 “cutlery tray” will be 4419.00.8000, HTS, which provides for tableware and kitchenware, of wood, other than forks and spoons. The rate of duty will be 3.2%.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

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