The tariff classification of wooden accent chests from China.

NY L82391 February 4, 2005 CLA-2-94:RR:NC:SP:233 L82391 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Joy Semenuk Globe Express Services P.O. Box 19407 Charlotte, NC 28219-9407 RE: The tariff classification of wooden accent chests from China. Dear Ms. Semenuk: In your letter dated January 28, 2005, on behalf of Hooker Furniture Co., you requested a tariff classification ruling. The merchandise to be imported consists of wooden accent chests as follows: 831-85-122 Credenza is made of hardwood solids and is hand-painted. It has four drawers, one adjustable shelf behind each outside door, one adjustable shelf behind the center doors and four drawers. The item measures 86 ½” x 21 ¾” x 40” H. 821-85-122 Painted Serpentine Chest is made of hardwood solids and is hand-painted. It has two large doors with a shelf behind each, and two drawers. The item measures 44” x 18 ½” x 35” H. 847-85-122 Two Door/Two Drawer Chest is made of hardwood solids and is hand-painted. It has two doors, one shelf behind each door and two drawers. The item measures 63 ½” x 20 ½” x 43” H. 855-85-122 One Drawer/Three Door Chest is made of hardwoods and is hand-painted. It has three doors and one drawer. The item measures 34” x 15 ¾” x 33 ½” H. 853-85-122 One Drawer/Three Door Chest is made of hardwoods and is hand-painted. It has three doors and one drawer. The item measures 35” x 15” x 35” H. You have submitted pictures of the items with your request. The applicable subheading for the above-described wooden accent chests 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 rate of duty will be Free. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division