CLA-2-94:RR:NC:SP:233 C87921

Ms. Honey Halliday
Art Heritage Screens
Mill's Cottage Whitchurch-on-Thames
Berks RG8 7DH
United Kingdom

RE: The tariff classification of decorative screens from the United Kingdom.

Dear Ms. Halliday:

In your letter dated May 15, 1998, you requested a tariff classification ruling.

The submitted photograph depicts a decorative screen made of a molded wood-type resin frame which measures 21.5" wide by 34" high. Housed within the frame are two reversible prints. The frames will be painted in a variety of colors. A pair of matching legs slot into the back of the frame. The article is designed to be placed on the floor or ground.

The applicable subheading for the decorative screens will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: other: household. The rate of duty will be 0.5% 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist
Division