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NY K87774





July 14, 2004
CLA-2-94:RR:NC:SP:233 K87774

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. Jason Wistehuff
Mirador Furnishings
4183 Eagle Hill Drive, Suite 107
High Point, NC 27265

RE: The tariff classification of entertainment centers and a hall chest from China.

Dear Mr. Wistehuff:

In your undated letter received by us on July 12, 2004, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

4018-40 Danbury Entertainment Center is made of birch solids and cherry veneers with a two-tone cherry finish. It features four doors. The top doors are double hung wrap-around doors for television viewing. The interior includes one adjustable and one fixed shelf to accommodate audio/video components. The bottom doors conceal component storage. One adjustable shelf is included in the interior to accommodate audio/video components or media storage. The unit also has a slide-out back panel to accommodate a television and two grommets in the back panel for audio/video cables. The dimensions are W43.25” x D24.5” x H72.5”.

2021-21 Charlotte Hall Chest is made of pine solids and pine veneers with a cherry finish and a marble veneer top. It features two drawers and hand carved details. The dimensions are W47” x D20” x H35”.

4048-40 Urban Entertainment Center is made of birch solids and cherry veneers with a cherry finish. It features two doors spanning the full height of the item which wrap around for television viewing. The interior includes one adjustable and one fixed shelf to accommodate audio/video components. The unit also has a slide-out back panel to accommodate a television and two grommets in the back panel for audio/video cables. The dimensions are W56” x D28” x H88”.

The applicable subheading for the Danbury Entertainment Center, the Charlotte Hall Chest and the Urban Entertainment Center 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 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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