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NY F81976

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February 7, 2000

CLA-2-94:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.50.9080; 9403.60.8080; 9403.90.7000

Orlando Rodriguez
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of wooden furniture from Mexico. Dear Mr. Rodriguez:

In your letter dated January 17, 2000, you requested a tariff classification ruling.

The furniture items consist of five different furniture items. Photographs and descriptive literature accompanied your letter. All of the items are made of solid hardwood, ponderosa pine and birch pine and include the following styles; Item #5026 is a crown footboard, Item #5012 is a night stand with doors, Item #5013 is a bar trunk, Item #5009 is a large door chest and Item #5019 is a dresser.

The applicable subheading for Item #5026, the crown footboard will be 9403.90.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture and parts thereof, parts, of wood. The duty rate will be free.

The applicable subheading for Item #5012 night stand, Item #5009 large door chest, and Item #5019 dresser, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in the bedroom, other. The duty rate will be free.

The applicable subheading for Item #5013, bar trunk, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture, other. The duty rate will be free.

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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio

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See also:

• Tariff No.: 9403.50.90 - Furniture (o/than seats) of wood (o/than bentwood), of a kind used in the bedroom & not designed for motor vehicle use
• Tariff No.: 9403.60.80 - Furniture (o/than seats & o/than of 9402) of wooden (o/than bentwood) nesoi
• Tariff No.: 9403.90.70 - Parts of furniture (o/than seats or o/than of 9402), of wood