CLA-2-46:S:N:N:E08 A87523
William LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a wooden display unit from Canada.
Dear Mr. LeClair:
In your letter dated September 6, 1996 you requested a tariff
classification ruling. This replaces the letter that we sent you on October 4,
1996 under the same file number.
The item in question is a rectangular wooden box measuring 6 3/4" x 8 1/4"
and is closed on all but one side. The box has been stained and has the Genfoot
footwear logo printed on the side. The box will be placed in a retail outlet
with the open side down and the footwear to be displayed will be placed on the
top side. The item is made in Canada of Canadian wood.
The applicable subheading for the wooden display unit will be 4420.90.8000,
Harmonized Tariff Schedule of the United States (HTS), which provides for "Wood
marquetry and inlaid wood...wooden articles of furniture not falling within
chapter 94, other than as enumerated". The rate of duty will be 4.3%.
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.
Sincerely,
David Ballard
Port Director
Champlain, NY