CLA-2-44:OT:RR:E:NC:2:230
Ms. Dana N. Mobley
JC Penney Purchasing Corp.
6501 Legacy Dr.
Plano, TX 75024
RE: The tariff classification of a decorative wooden fireplace from Taiwan
Dear Ms. Mobley:
In your letter dated April 10, 2009 you requested a tariff classification ruling.
The ruling was requested on a decorative fireplace, identified as lot # 856-4015. Photographs and diagrams of the product were submitted. The product is a free-standing fireplace surround composed of a mantel, side panels, platform base and a backing panel. The dimensions are 45” x 17” x 42”. It is constructed entirely of pine and MDF (medium density fiberboard). The backing panel has two holes through which the cords of an optional electric log and heater can run. However, the product will not be imported or sold with the optional electric items included. In the condition as imported, the product is a decorative fireplace surround or frame.
The applicable subheading for the decorative fireplace, # 856-4015, will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division