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NY R01413





February 16, 2005

CLA-2-94:RR:NC:SP:233 R01413

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

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

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

Dear Mr. Kornblum:

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

The merchandise to be imported is wooden accent furniture as follows:

Item FN-44736 Cottage Style Hand Crafted Tea Cupboard is made of MDF. The cupboard has a glass door on top that reveals several shelves inside that are designed to display a tea or coffee cup collection. Below the drawer are three drawers with space to store teas and coffees. The item comes in four colors: green, blue pink or yellow with white accents throughout. The approximate dimensions are 12” L x 10.5”W x 48”H.

Item FN-44613 Hand Painted Wooden Wall Side Cabinet is made of MDF. The cabinet has various floral designs on the top, front and sides. Three doors on the front reveal ample storage. A single drawer in the middle provides additional storage. The item has a curved design and brass hardware. The approximate dimensions are 26”L x 11.5”W x 30”H.

Item FN-44657 Classic Style Hand Painted Cabinet with 3 Doors is made of MDF and is hand painted. The cabinet has various floral designs on the top, front and sides. Three doors on the front reveal ample storage. The item has a curved design and antique brass hardware. The approximate dimensions are 32.5”L x 14.5”W x 32.25”H.

The applicable subheading for Item FN-44736 Cottage Style Hand Crafted Tea Cupboard, Item FN-44613 Hand Painted Wooden Wall Side Cabinet, and FN-44657 Classic Style Hand Painted Cabinet with 3 Doors 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.

You have asked whether the 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.

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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