CLA-2-94:RR:NC:SP:233 R04221
Mr. David Kornblum
Goodplace Ltd.
6710 Finamore Circle
Lake Worth, FL 33467
RE: The tariff classification of wooden accent furniture from China.
Dear Mr. Kornblum:
In your letter dated June 15, 2006, on behalf of QVC, you requested a tariff classification ruling.
The merchandise under consideration consists of wooden accent furniture as follows:
Goodplace Item FN-45358 Hand Painted Cabinet with 2 Doors by Valerie is constructed of solid wood and medium density fiberboard (MDF). The unit comes fully assembled and is painted in a green color with two roosters painted on the front doors. The approximate dimensions are 31.5”L x 12”W x 30.9”H.
Goodplace Item FN-45645 Hand Painted Cabinet and 3 Drawers by Valerie is constructed of MDF. The cabinet has three drawers, each hand painted with floral motifs. The sides of the cabinet are also hand painted with floral motifs. The approximate dimensions are 30”L x 13”W x 28”H.
Goodplace Item FN-45624 Set of 3 Hand Painted Nested Trunks by Valerie consists of three hand painted floral nested trunks designed so that each one will nest inside the other. They are made of plywood and fully lined with velvet material. Each unit is hand painted with a floral motif on the front and top with detailed edges along the trunk lid and base. The approximate measurements for each trunk are: Small 17.3”L x 7.5”W x 8.7”H, Medium 20.5”L x 10.2”W x 12.2”H, Large 25.2”L x 13.4”W x 15.4”H.
Goodplace Item FN-45318 Hand Painted Cabinet 1 Door and 3 Drawers by Valerie is constructed of solid wood, MDF and glass. The unit comes fully assembled and features three drawers and one door. Each drawer is hand painted with floral motifs. The top door has a windowpane appearance. The cabinet has decorative legs and the entire unit is painted a soft white color. The approximate dimensions are 18.75”L x 12”W x 35.9”H.
You have submitted photographs of the items with your request.
The applicable subheading for Goodplace Item FN-45358 Hand Painted Cabinet with 2 Doors by Valerie, Goodplace Item FN-45645 Hand Painted Cabinet and 3 Drawers, and Goodplace Item FN-45318 Hand Painted Cabinet 1 Door and 3 Drawers by Valerie will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.
The applicable subheading for Goodplace Item FN-45624 Set of 3 Hand Painted Nested Trunks by Valerie will be 4420.90.6500, HTSUS, which provides for “Jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division