CLA-2-94:RR:NC:SP:233 L81786

Mr. Derek DeMeo
Expeditors International of Washington, Inc.
1136 South 3600 West
Salt Lake City, UT 84104

RE: The tariff classification of Wooden Hall Chests from China.

Dear Mr. DeMeo:

In your letter dated December 28, 2004, on behalf of Sansegal Sportswear, you requested a tariff classification ruling.

The merchandise to be imported consists of wooden hall chests that are designed to be placed in a hallway of a house or dwelling for decorative and/or storage use in the following styles:

21731-115 Marble Top Arondale Hall Chest 22031-115 Hall Chest – Venezia Collection 22131-110 Hall Chest – Marcella Collection 21531-770 Hall Chest – La Manche Collection 22231-115 Hall Chest – Catalan Collection 22331-115 Hall Chest – French Isles Collection 22531-115 Hall Chest – Key Rhythms Collection 22631-115 Hall Chest – Zen & Now Collection

You have submitted catalog pages or detailed drawings of each item with your request.

The applicable subheading for the wooden hall chests will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division