Tariff classification of a curio cabinet from Taiwan

NY 884807 April 27, 1993 CLA-2-44:S:N:N8:230 884807 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory St. Warren, PA 16366 RE: Tariff classification of a curio cabinet from Taiwan Dear Ms. Bonace: In your letter dated April 2, 1993, you requested a tariff classification ruling. The ruling was requested on a small curio cabinet. A sample was submitted which will be returned to you as you requested. The curio cabinet consists of three shelves made of wood particle board covered with veneer. The cabinet has a wood framed glass door and spindles. It measures approximately 17 inches high by 13 inches wide by 4-1/2 inches deep. The cabinet may be hung on a wall or it may stand upright. The curio cabinet is considered to be small furnishing goods and not furniture. The applicable subheading for the curio cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. 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