NY 872605

MARCH 31 1992

CLA-2-94:S:N:N1:233 872605

Mr. Igor Krol
320 West 81st Street
New York, New York

RE: The tariff classification of household goods from Germany.

Dear Mr. Krol:

In your letter dated March 11, 1992, you requested a tariff classification ruling. You stated that your wife who is a German citizen has been granted the status of a United States permanent resident. She plans to bring from Germany household goods consisting of kitchen, bath, appliances, dishes, draperies, etc. These have all been used abroad by her for many years.

The applicable subheading for the household goods will be 9804.00.05, Harmonized Tariff Schedule of the United States, HTSUS, which provides for articles imported by or for the account of any person arriving in the United States from a foreign country: Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale. The rate of duty will be free. 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