NY 859019
JAN 14 1991
CLA-2-94:S:N:N1:233 859019
TARIFF NO.'s: 9403.60.80807 & 4420.90.8000
Mr. David Bergen
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA. 19462
RE: The tariff classification of small wall hanging shelves from
Denmark.
Dear Mr. Bergen:
In your letter dated December 14, 1990, you requested a
tariff classification ruling.
The furniture items consist of three style models of Julius
small solid pine wall hanging shelves. The first, style model
#081-562-08, is a shelf with drawers. It includes a top shelf
and a second shelf with two drawers. Below the two drawers are
knobs or hooks and the measurements are 27-1/2" x 5-3/4". The
second, style model #681-564-05, is a plate shelf. It
incorporates a narrow shelf for the displaying of plates with
knobs or hooks for the hanging of cups. The dimensions are 34-
1/4" x 3-3/4". And the third, style model #881-563-05, is a
small shelf which is dipicted from the submitted photograph as
constructed for the displaying of items such as spice racks. The
dimensions are 15-1/2" x 2-3/4". The shelves are all made of
clear lacquered pine and designed to be hung on the wall.
The applicable subheading for the wall hanging shelf, style
model #081-562-05, will be 9403.60.80807, Harmonized Tariff
Schedule of the United States, HTSUS, which provides for other
furniture and parts thereof, other wooden furniture, other,
other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the wall hanging shelves,
style models #681-564-05 and #881-563-05, will be 4420.90.8000,
HTSUS, which provides for wooden articles of furniture not
falling within Chapter 94, other, other. 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