Tariff classification of two squash courts from Germany

NY 802078 October 12, 1994 CLA-2-44:S:N:N8:230 802078 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Robert H. Kirkland, AIA, ASID Architect 1447 Peachtree Street NE, Suite 519 Atlanta, GA 30309 RE: Tariff classification of two squash courts from Germany Dear Mr. Kirkland: In your letter dated September 7, 1994, on behalf of the Piedmont Driving Club, you requested a tariff classification ruling. The ruling was requested on two squash courts to be imported and installed in an existing building at the Piedmont Driving Club. The squash courts are completely fabricated and partly assembled at the factory. Each court measures 32 feet by 21 feet and consists of a complete play area with four walls and a floor. The walls consist of a self-supporting front bearing wall of wood, a self-supporting side bearing wall of wood, a side wall of wood designed to be attached to another wall and a glass back wall with aluminum supports and frames. The wood walls are imported in two pieces each and with aluminum fittings and with a sand or slate filler material. The glass wall is imported in unassembled panes. The floor consists of spacing material, a wooden subfloor, foil and maple parquet top flooring. All other fittings and accessories necessary to make a complete squash court are also imported. The applicable subheading for the squash courts will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport