CLA-2-94:CL:PD:CO:TEB:F01

Joy Semenuk
Globe Express Services
P.O. Box 19407
Charlotte, NC 28219-9407

RE: The tariff classification of wood furniture from Taiwan, China, Malaysia or Philippines.

Dear Ms. Semenuk:

In your letter dated January 27, 2003, filed on behalf of Hooker Furniture of Martinsville, Virginia, you requested a tariff classification ruling.

Illustrative catalog photos accompanied your letter. The imported furniture items, include a file cabinet, executive desk, credenza, and hutch. All of the furniture is made of wood, is floor standing, and is designed for use in an office.

The applicable subheading for the office furniture will be 9403.30.8000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden furniture of a kind used in offices, other. The duty rate 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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,


John M. Regan
Service Port Director
Cleveland, Ohio