CLA-2-94:RR:NC:SP:233 D83779
Ms. Halina Bochynek
elementals, Inc.
P.O. Box 688
Hendersonville, NC 28793
RE: The tariff classification of wooden furniture from Poland.
Dear Ms. Bochynek:
In your letter dated October 6, 1998, you requested a tariff
classification ruling.
You have submitted brochures depicting the Top System/System
XXI line of wooden furniture. The furniture includes different
styles of wall units, cabinets, bookcases, desks, hutches, beds and
bedroom furniture. The furniture is designed to be placed on the
floor or ground.
The applicable subheading for the wooden wall units, cabinets,
bookcases, desks and hutches will be 9403.60.8080, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other furniture and parts thereof: other wooden furniture: other,
other. The general rate of duty will be 0.5% ad valorem.
The applicable subheading for the beds will be 9403.50.9040,
HTS, which provides for other furniture and parts thereof: wooden
furniture of a kind used in the bedroom: other: other, beds. The
general rate of duty will be 0.5% ad valorem.
The applicable subheading for the wooden bedroom furniture
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 general rate of duty will be 0.5% ad
valorem.
Articles which are classifiable under subheading 9403.60.8080,
9403.50.9040 and 9403.50.9080, HTS, which are products of Poland
are entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable regulations.
However, the GSP expired on June 30, 1998 and has not been
extended. Congress may choose to renew GSP retroactively. In that
case, the GSP provision cited herein may apply retroactively.
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