NY 855163
Aug 21 1990
CLA-2-94:S:N:N1:233 855163
Ms. Ann H. Daddario
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA. 19462
RE: The tariff classification of an Amadeus door cabinet from
Sweden and Thailand, and a Pavo key cabinet from Sweden.
Dear Ms. Daddario:
In your letter dated August 6, 1990, you requested a tariff
classification ruling.
The furniture items are comprised of two Ikea style models
of small wall cabinets. The first, style #381-500-80, is an
Amadeus cabinet with a wood frame and shelves. It has clear
glass doors and a veneer particleboard back. The dimensions are
19"W x 5-1/2"D x 24-3/4"H. The second, style #857-319-80, is a
solid pine Pavo key cabinet. It consists of a door with knob
and inside there are small metal hooks for holding keys. There
are no shelves and the dimensions are 7-3/4"W x 10-1/2"H x 2-
2/3"D. Both items are designed to be fixed to the wall.
The applicable subheading for the Amadeus glass door cabinet
will be 9403.40.9080, Harmonized Tariff Schedule of the United
States (HTS), which provides for wooden furniture of a kind used
in the kitchen, other. The duty rate will be 2.5 percent ad
valorem. The applicable subheading for the Pavo key cabinet will
be 4420.90.8000, HTSUSA, which provides for wooden articles of
furniture not falling within Chapter 94. The duty rate will be
5.1 percent ad valorem.
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