The tariff classification of a collapsible voting booth fromNorthern Ireland.

NY 856506 Oct 05 1990 CLA-2-94:S:N:N1:233 856506 CATEGORY: Classification TARIFF NO.: 9403.20.00206 Ms. Janet Boudreau INTAB 5618 Brisbane Drive Chapel Hill, N.C. 27514 RE: The tariff classification of a collapsible voting booth from Northern Ireland. Dear Ms. Boudreau: In your letter dated September 19,1990, you requested a tariff classification ruling. The furniture item is a collapsible fully integrated privacy voting booth called "Pakflatt". It is constructed of aluminum, wood, twin walled polycarbonate, plastic and rubber and has a plurality of partitions mounted together for pivoting movement from a storage position. The primary use of the item is as a multi-stalled voting booth to facilitate county agencies throughout the United States which are responsible for conducting county and municipal elections. There are no vote recording devices attached to the furniture. It is movable and utilitarian and is designed to be placed on the floor or ground when in use and collapsible for storage when not in use. The applicable subheading for the collapsible aluminum voting booth will be 9403.20.00206, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, other metal furniture, other. The rate of duty will be 4 percent ad valorem. In your letter you ask about a possible recovery of the duty that you will pay. You will be selling the voting booths to county agencies which you feel is an arm of the U.S. Government. We are not aware of any exemption from duty because of the nature of the end user or final customer. As per your phone conversation with National Import Specialist Mushinske, please contact the particular agencies directly regarding the possible recovery of your duty. 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