The tariff classification of “Vintage Horse Storage” from India

N143196 February 9, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jennifer Daniel Restoration Hardware, Inc. 15 Koch Rd. Suite J Corte Madera, CA 94925 RE: The tariff classification of “Vintage Horse Storage” from India Dear Ms. Daniel: In your letter, dated January 13, 2011, you requested a tariff classification ruling. This request was submitted in response to our letter of December 28, 2010 requesting additional information. The ruling was requested on an item called “Vintage Horse Storage”. Photos of this item were submitted for our review. “Vintage Horse Storage” is a floor-standing item measuring 36” (L) x 10” (W) x 28” (H). The item is a horse, carved from multiple pieces of solid wood that have been assembled to form a whole. The body of the horse is a box, measuring approximately 21” (L) x 7” (W) x 5” (H), with all edges roughly rounded. The horse’s back, from the base of the neck to the hindquarters, functions as a lid to the box, with a hinge at the anterior end. The horse’s body is used as storage for small items. You state that the item will be marketed as decorative storage for a child’s room. You also state that the horse is not a play item and may not support the weight of a child. The applicable subheading for the “Vintage Horse Storage” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within Chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division