NY 855306
Aug 22 1990
CLA-2-94:S:N:N1:233 855306
Ms. Lena Rainbow
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018
RE: The tariff classification of a wooden screen and table from
India.
Dear Ms. Rainbow:
In your letter dated August 3, 1990, you requested a tariff
classification ruling.
The furniture items are comprised of a hand made wooden
screen and table. The screen style model #2010, is constructed
from Sheesham wood which is an inferior quality rose wood. It
has four panels each measuring 20"W x 6 feet high. The table,
style model #2011, is also made from Sheesham wood. It consists
of an octagon shape top that seperates from the base and
measures 21" in diameter. The base measures 18" high. Both
screen and table are for household use and designed for placing
on the floor or ground.
The applicable subheading for the hand made wooden screen
will be 4421.90.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of wood: Wood
blinds, shutters, screens and shades, all the foregoing with or
without their hardware, other. The duty rate will be 8 percent
ad valorem. The applicable subheading for the hand made wooden
table will be 9403.60.8080, HTSUSA, which provides for other
wooden furniture, other. The duty rate will be 2.5 percent ad
valorem.
Articles classifiable under subheading 9403.60.8080, HTSUSA,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport