CLA-2-44:RR:NC:SP:230 E86014
Ms. Bonnie Gulyas
Import Customs Analyst – Home & Leisure Division
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: The tariff classification of screens (decorative room dividers) from Taiwan and China.
Dear Ms. Gulyas:
In your letter dated August 16, 1999, you requested a tariff classification ruling.
Photos of four items described as “floor-standing partitions” were submitted and will be retained for reference. All are folding, decorative screens, usually comprised of three panels (held together with metal hinges) but in some instances offered in larger versions having 4-6 panels.
Lot # 778-2295 consists of ramin wood panels, each of which has 4 rectangular openings in which 8” x 10” pictures may be displayed. Dimensions are 35.25”W x 60.25”H.
Lot # 946-0908 has solid pine wood panels. Dimensions are 59”W x 65”H.
The applicable subheading for lot numbers 778-2295 and 946-0908 will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: other (than certain enumerated) wood blinds, shutters, screens and shades, all the foregoing with or without their hardware. The rate of duty will be 5.1%.
Lot # 856-2787 features polyester/cotton fabric panels held within wooden frames. The fabric, which predominates with respect to surface area and appearance, will be considered the component that imparts the essential character of the article. Dimensions are 51”W x 71”H.
Lot # 778-9852 features canvas panels held within steel frames. The canvas predominates with respect to surface area and appearance, and will be considered the component that imparts the essential character of the article. Dimensions are 59”W x 71”H.
The applicable subheading for lot numbers 856-2787 and 778-9852 will be 9403.80.6040, HTS, which provides for household furniture of other (non-enumerated) materials. 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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division