CLA-2-44:RR:NC:SP:230 E86030
Ms. Bonnie Gulyas
Import Customs Analyst – Home & Leisure Division
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: The tariff classification of screens (decorative room dividers) from Taiwan and China.
Dear Ms. Gulyas:
In your letter dated August 16, 1999, you requested a tariff classification ruling.
Photos of five items described as “floor-standing partitions” were submitted and will be retained for reference. All are folding, 3-panel decorative screens, but you note that some of the models may also be offered in larger versions having 4-6 panels.
Lot # 778-8003 consists of continuous plywood panels, hand painted with a seaside picture, fastened together with metal hinges. Dimensions are 48.75”W x 69”H.
Lot # 946-0577 features a pine center panel resembling a door. The adjacent panels, attached with metal hinges, exhibit a pine framework having numerous rectangular openings filled in with decorative ironwork. Dimensions are 71.25”W x 70”H.
The applicable subheading for lot numbers 778-8003 and 946-0577 will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: other (than certain enumerated) wood blinds, shutters, screens and shades, all the foregoing with or without their hardware. The rate of duty will be 5.1%.
Lot # 246-2037 is of PVC plastic (frame, rails and slats) with metal hinges. Dimensions are 51”W x 72”H.
The applicable subheading for lot # 246-2037 will be 9403.70.8010, HTS, which provides for other furniture of plastics: household. The rate of duty will be free.
Lot # 946-0239 has panels consisting of an iron frame, filled in partially with decorative ironwork and partially with woven vegetable material. The iron will be considered the material that imparts the essential character to the whole. Dimensions are 66”W x 71”H.
The applicable subheading for lot # 946-0239 will be 9403.20.0010, HTS, which provides for other metal furniture…household. The rate of duty will be free.
Your inquiry does not contain sufficient information for us to rule on lot # 946-4611, which features rattan panels. If you wish to pursue a ruling on this product, please specify the nature of the rattan pieces (e.g., flat strips, round rods, etc.) and how they are constructed. Also, please identify the material(s) comprising the frame.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division