The tariff classification of a wood valance from Taiwan

NY 857640 November 21, 1990 CLA-2-44:S:N:N1:230 857640 CATEGORY: Classification TARIFF NO.: 4421.90.9040 Mr. James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a wood valance from Taiwan Dear Mr. Bartee: In your letter dated October 29, 1990, you requested a tariff classification ruling. The ruling was requested on a product called an Oak Cornici. Photographs of the product were submitted. The product is a 48 inch long valance made of wood consisting of fiberboard and veneer. It is intended to be mounted above a door or a window and comes with mounting screws and hooks. Behind the valance is a wood curtain rod. The top of the valance also serves as a shelf. The 6-1/2 inch wide shelf has been grooved to hold decorative plates. The shelf function is a secondary feature of the product. The Oak Cornici is primarily intended to be a valance over a door or window. It is not classifiable as furniture. The applicable subheading for the wood valance will be 4421.90.9040, Harmonized Tariff Schedule of the United States (HTS), 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