Telephone booths (kiosks)

HQ 087730 September 5, 1990 CLA-2 CO:R:C:G 087730 DFC CATEGORY: Classification TARIFF NO.: 7308.90.9090 Mr. Richard S. Saver Action Machine. Inc. 2505 Gertrude Street South Bend, IN. 46613 RE: Telephone booths (kiosks) Dear Mr. Saver: In a letter dated July 2, 1990, you inquired as to the dutiable status of certain telephone booths (kiosks) made in England. FACTS: The telephone booths consist of cast steel frames with glass and plexiglass windows. Their dimensions are listed as 2.5 M in height, 0.9 M in width and depth. They weigh 766 KGS. We are informed that there are no phones in the booths and they are in need of repair. You suggest that these booths are collectors items which are entitled to free entry. ISSUE: Are the telephone booths entitled to free entry either as collectors items or as antiques? LAW AND ANALYSIS: Subheading 9705.00.0090, Harmonized Tariff Schedule of the United States (HTSUSA), provides for free entry of collections of historical interest. Subheading 9706.00.0060, HTSUSA, provides free entry for antiques of an age exceeding one hundred years. -2- There has been no documentation presented which would qualify these telephone booths as either collections of historical interest or as antiques. It is to be noted that telephone kiosks have been known to be used as such, or as shower stalls. It is our position that the telephone booths (kiosks) are classifiable under subheading 7308.90.9090, HTSUSA, as structures, of iron or steel, other, other, with duty at the rate of 5.7 percent ad valorem. HOLDING: The telephone booths (kiosks) are classifiable under subheading 7308.90.9090, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Julius Miller NY Seaport cahill library/peh 087730