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NY R01551




March 8, 2005

CLA-2-94:RR:NC:SP:233 R01551

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 25, 2005, you requested a tariff classification ruling.

The merchandise to be imported is as follows:

Item FN-44576 Hand Carved Wooden Oval Cabinet is constructed of MDF and solid wood. It has a finely detailed front with carving on the legs. The unit has a single door that reveals spacious storage for books, albums, magazines, etc. A single top drawer provides storage space for pens, glasses, notepads, etc. It has four Queen Anne styled legs. Assembly is required. The approximate dimensions are 26” L x 20” W x 31” H.

Item FN-44184 Hand Painted Floral 4 Drawer Chest with Pull out Shelf is constructed of wood. It is hand painted and hand crafted and comes in antique white or sage. The unit comes fully assembled and features four spacious drawers. Each drawer has a single pull knob. Above the top drawer is a handy pull out shelf. The approximate dimensions are 24” L x 15.75” W x 31” H.

Item FN-44179 Victorian Style Hand Painted Accent Cabinet with 2 Drawers is constructed of solid wood and MDF. The cabinet features an elegant hand painted floral design. It has two functioning drawers and legs with a slight curve. The unit comes fully assembled. The approximate dimensions are 23” L x 14.5” W x 26” H.

Item FN-44491 Handpainted Scroll Design Storage Cabinet is made of MDF. The unit is colored distressed moss green and features a hand painted floral scroll design motif on the front, top, and side panels. It has two doors and a shelf. The unit comes fully assembled. The approximate dimensions are 30” L x 13.5” W x 13.5” H.

Item FN-43221 is described as a “Hand Painted Magnolia Round Mirror”. The article is a framed, round glass mirror. The frame, which is composed of medium density fiber, is decorated with hand-painted magnolias. You stated in a telephone conversation that the reflecting glass surface of the mirror is over 929 square centimeters. The mirror will be imported with two mounting hooks attached to the back. The approximate dimensions are 34.5” in diameter by 3.25” in depth.

The applicable subheading for Item FN-44576 Hand Carved Wooden Oval Cabinet, FN-44184 Hand Painted Floral 4 Drawer Chest with Pull out Shelf, FN-44179 Victorian Style Hand Painted 2 Drawer Accent Table, and FN-44491 Hand Painted Scroll Design Storage Cabinet 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-43221 Hand Painted Magnolia Round 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.

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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