CLA-2-44:RR:NC:2:230 A88824
Ms. Tammy Locke
Wholesale Supply Co.
7100 Service Merchandise Drive
P.O. Box 24600
Nashville, TN 37202
RE: The tariff classification of wall curio cabinets and shelves
from China
Dear Ms. Locke:
In your letter dated October 14, 1996 you requested a tariff
classification ruling.
The ruling was requested on five wooden wall furnishings.
Catalogue pictures of the items were submitted. Item number
1276R, Brentwood Corner Curio Shelf, is a wooden cabinet designed
to fit in a corner. It has a glass paneled French door and three
narrow shelves inside and a fourth shelf outside on the bottom.
The overall dimensions are 26-1/4 inches high by 17-1/4 inches
wide by 8-1/2 inches deep.
Item number 1279R, Brentwood Spoon Cabinet, is a narrow
wooden cabinet with a glass door and with fittings designed to
hold 52 collectors' spoons. The dimensions are 29 inches high by
18 inches wide by 1-3/4 inches deep.
Item number 1286R, Brentwood Curio Shelf (Wall Console), is
a single wall mounted wooden shelf with a hidden drawer. It
measures 6-3/4 inches high (including the brackets on the bottom)
by 27 inches wide by 3-1/2 inches deep.
Item number 1284R, Brentwood Curio Cabinet, is an open
wooden cabinet painted white with two shelves and decoratively
carved sides. The dimensions are 24 inches high by 18-1/8 inches
wide by 7 inches deep.
Item number 1281R, Brentwood Wall Curio, is a narrow wooden
cabinet with two glass paneled doors. It measures 20 inches high
by 16-7/8 inches wide by 3 inches deep.
The applicable subheading for all five wooden wall cabinets
and shelves will be 4420.90.8000, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for wooden
articles of furniture not falling within chapter 94. The rate of
duty will be 4.3 percent ad valorem.
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 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division