The tariff classification of wooden furniture from Poland.

NY D83779 October 27, 1998 CLA-2-94:RR:NC:SP:233 D83779 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 9403.50.9040; 9403.50.9080 Ms. Halina Bochynek elementals, Inc. P.O. Box 688 Hendersonville, NC 28793 RE: The tariff classification of wooden furniture from Poland. Dear Ms. Bochynek: In your letter dated October 6, 1998, you requested a tariff classification ruling. You have submitted brochures depicting the Top System/System XXI line of wooden furniture. The furniture includes different styles of wall units, cabinets, bookcases, desks, hutches, beds and bedroom furniture. The furniture is designed to be placed on the floor or ground. The applicable subheading for the wooden wall units, cabinets, bookcases, desks and hutches will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The general rate of duty will be 0.5% ad valorem. The applicable subheading for the beds will be 9403.50.9040, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, beds. The general rate of duty will be 0.5% ad valorem. The applicable subheading for the wooden bedroom furniture will be 9403.50.9080, HTS, which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, other. The general rate of duty will be 0.5% ad valorem. Articles which are classifiable under subheading 9403.60.8080, 9403.50.9040 and 9403.50.9080, HTS, which are products of Poland are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP expired on June 30, 1998 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division