CLA-2-44:S:N:N8:230 804197
Ms. Betty Rogers
Danzas Corporation
19111 Des Moines Way South, Suite A
Seattle, WA 98148
RE: The tariff classification of wooden accessory organizers
from China
Dear Ms. Rogers:
In your letters dated October 10, 1994 and November 18, 1994
you requested a tariff classification ruling. The request was
made on behalf of the importer, Panoramax Inc.
The products to be classified consist of two models of
wooden display organizers to be used in the home for storing and
displaying personal accessories such as scarves, watches,
earrings, make-up, hair ties and clips. The counter-top model is
a small cabinet measuring 21-3/4 inches high by 12-3/4 inches
wide by 4-3/4 inches deep. It is composed of a wooden frame with
dowels extending from the sides, a front door containing aluminum
mesh material used for hanging earrings, and a bottom shelf with
a trough. The wall mount model is a small cabinet with a mirror
measuring overall 26-3/8 inches high by 13-7/8 inches wide by
2-1/2 inches deep. The top portion consists of a door with
aluminum mesh material which opens up to the mirror. The bottom
portion consists of a wooden holder with a wood rod and several
wood dowels.
The applicable subheading for the wooden accessory
organizers will be 4420.90.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for wooden articles of
furniture not falling within chapter 94. The rate of duty 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