NY 855044
Aug 09 1990
CLA-2-94:S:N:N1:233 855044
Ms. Renea McCabe
The Hipage Company, Inc.
227 E. Plume Street
Norfolk, Virginia 23510
RE: The tariff classification of Jewelry Armoires from China.
Dear Ms. McCabe:
In your letter dated August 1, 1990, on behalf of Heilig
Meyers, Richmond, VA. 23230, you requested a tariff
classification ruling.
The furniture items consist of two style models of Jewelry
Armoires, a Queen Ann and the French Provincial. The Queen Ann
style has seven drawers, two side necklace compartments and top
storage area with double glass doors. The French Provincial
style has seven drawers, two side necklace boxes and scalloped
lid with mirror. They are both constructed of solid rubberwood
with a MDF laminate and hardwood veneer legs. These items are
designed to be placed on the floor or ground and are used to
store jewelry, lingerie, and accessories. The armoires measure
from 19" x 15" x 48"H to 21" x 15" x 43"H.
The applicable subheading for the Jewelry Armoires will be
9403.50.9080, Harmonized Tariff Schedule of the United States
(HTS), which provides for wooden furniture of a kind used in the
bedroom, other. The rate of duty will be 2.5 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