CLA-2-44:S:N:N1:230 857911

Ms. Corinne Darnell
The Hipage Company, Inc.
P. O. Box 19143
Charlotte, NC 28219

RE: The tariff classification of a decorative wood screen from the Philippines

Dear Ms. Darnell:

In your letter dated October 31, 1990, which was received in the office of the District Director of Customs at Wilmington, North Carolina on November 13, 1990, you requested a tariff classification ruling. The request was made on behalf of your customer, Henredon Furniture Industries, Inc. The ruling was requested on a floor standing decorative screen. The screen is composed of three panels which are hinged together. Each panel measures 18 inches wide by 80 inches high. The screen is made of wood and decoratively covered with leather.

Decorative screens such as this one are not classifiable as furniture, which are movable articles used mainly with a utilitarian purpose to equip dwellings, offices, vehicles and similar places. These screens are like the wood blinds, shutters, screens and shades, which are provided for elsewhere in the tariff. The function that the screens provide is one of concealing or shading or dividing an area. At the same time, they are highly decorative.

The applicable subheading for the decorative wood screen will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware, other. The rate of duty will be 8 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.


Jean F. Maguire
Area Director
New York Seaport