CLA-2-94:RR:NC:SP:233 I85738
9401.61.6010; 9401.71.0010; 9701.10.0000
Mr. Jorge A. Sanchez
11454 Windy Summit Place
San Diego, CA 92127
RE: The tariff classification of furniture and paintings from Colombia.
Dear Mr. Sanchez:
In your letter dated August 15, 2002, you requested a tariff classification ruling.
The merchandise to be imported is as follows:
Wooden bedroom furniture consisting of 1 bed, 2 night tables and 1 dresser
Wooden dining room furniture consisting of 1 dining table, 8 chairs, and 1 china display (wood/glass)
Wooden family room furniture consisting of 1 wall unit, 2 coffee tables, 1 sofa table and 1 leather couch
Wooden home studio furniture consisting of 2 desks and 2 chairs.
Living room furniture consisting of 2 fabric couches (metal frame) and 2 wooden coffee tables
5 large paintings
The applicable subheading for the bed will be 9403.50.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: wooden furniture of a kind used in the bedroom: other: other, beds. The rate of duty will be free.
The applicable subheading for the 2 night tables and the dresser 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 rate of duty will be free.
The applicable subheading for the dining table will be 9403.60.8040, HTS which provides for other furniture and parts thereof: other wooden furniture: other, dining tables. The rate of duty will be free.
The applicable subheading for the chairs will be 9401.69.6010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: other: other: chairs: other, household. The rate of duty will be free.
The applicable subheading for the china display, the wall unit, the coffee tables, the sofa table and the 2 desks will be 9403.60.8080, HTS, which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free.
The applicable subheading for the leather couch will be 9401.61.6010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with wooden frames: upholstered: other, household. The rate of duty will be free.
The applicable subheading for the 2 fabric couches will be 9401.71.0010, HTS, which provides for seats, whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, household. The rate of duty will be free.
The applicable subheading for the paintings will be 9701.10.0000, HTS, which provides for paintings, drawings and pastels, executed entirely by hand…framed or not framed. The rate of duty will be free.
You have inquired as to whether the articles are eligible for duty free treatment under the GSP. Even though the GSP is in effect, the duty rate for all the above items is free. There are no additional taxes to be paid on the items.
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