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NY R01412




February 18, 2005

CLA-2-94:RR:NC:SP:233 R01412

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080; 7009.92.5000

Mr. David Kornblum
Goodplace Limited
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of wooden accent furniture and a mirror from China.

Dear Mr. Kornblum:

In your letter dated February 10, 2005, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Item FN-43106 Hand Painted Wooden Cabinet with Three Drawers is made of MDF and has floral paintings on the top, sides and front. It has three drawers which provide ample storage space. Each unit is individually hand painted. The drawers have butterfly knobs with an antique finish. Each drawer is completely lined. The approximate dimensions are 22.6”L x 15.35”W x 27.35”H.

Item FN-43132 Antique White Pierced Storage Stand is made of wood and features an antique white finish with a decorative design on the cabinet door. The interior is completely finished and has adjustable shelves inside for storage. The top of the unit can also be used as a display shelf. The unit measures approximately 10”L x 8.5”W x 35.6”H.

Item FN-43131 Antique White Pierced Entry Table is made of MDF and solid wood and features an antique white finish with decorative pierced design across the front. An additional shelf near the bottom can be used for storage or display purposes. The unit has a functioning single drawer in the front. The unit measures approximately 34.5”L x 11.75”W x 27.25”H.

Item FN-44778 Antique White Pierced Oval Mirror features an antique white finish with decorative pierced design in the frame. The unit matches the antique white pierced entry table. It consists of a wooden frame (MDF) and a glass reflecting surface. The approximate dimensions are 21”L x 0.98”W x 26.3”H.

The applicable subheading for Item FN-43106 Hand Painted Wooden Cabinet with Three Drawers, Item FN-43132 Antique White Pierced Storage Stand, and Item FN-43131 Antique White Pierced Entry Table 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.

The applicable subheading for Item FN-44778 Antique White Pierced Oval Mirror will be 7009.92.5000, HTS, which provides for “Glass mirrors Other: Framed: Over 929 square centimeters in reflecting area.” The rate of duty will be 6.5% ad valorem.

You have asked whether these products are subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

You have also requested a tariff classification ruling for Item FN-44501 Set of 3 Hand Painted Floral Nested Trunks. We will require additional information in order to issue a tariff classification. Please state if each trunk is lined with textile fabrics. When this information is available, please resubmit your request to U.S. Customs and Border protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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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