CLA-2 CO:R:C:G 087730 DFC
Mr. Richard S. Saver
Action Machine. Inc.
2505 Gertrude Street
South Bend, IN. 46613
RE: Telephone booths (kiosks)
Dear Mr. Saver:
In a letter dated July 2, 1990, you inquired as to the
dutiable status of certain telephone booths (kiosks) made in
England.
FACTS:
The telephone booths consist of cast steel frames with
glass and plexiglass windows. Their dimensions are listed as
2.5 M in height, 0.9 M in width and depth. They weigh 766 KGS.
We are informed that there are no phones in the booths and
they are in need of repair.
You suggest that these booths are collectors items which
are entitled to free entry.
ISSUE:
Are the telephone booths entitled to free entry either as
collectors items or as antiques?
LAW AND ANALYSIS:
Subheading 9705.00.0090, Harmonized Tariff Schedule of the
United States (HTSUSA), provides for free entry of collections
of historical interest.
Subheading 9706.00.0060, HTSUSA, provides free entry for
antiques of an age exceeding one hundred years.
-2-
There has been no documentation presented which would
qualify these telephone booths as either collections of
historical interest or as antiques. It is to be noted that
telephone kiosks have been known to be used as such, or as
shower stalls.
It is our position that the telephone booths (kiosks)
are classifiable under subheading 7308.90.9090, HTSUSA, as
structures, of iron or steel, other, other, with duty at the
rate of 5.7 percent ad valorem.
HOLDING:
The telephone booths (kiosks) are classifiable under
subheading 7308.90.9090, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Julius Miller NY Seaport
cahill library/peh
087730