NY 856506
Oct 05 1990
CLA-2-94:S:N:N1:233 856506
Ms. Janet Boudreau
INTAB
5618 Brisbane Drive
Chapel Hill, N.C. 27514
RE: The tariff classification of a collapsible voting booth from
Northern Ireland.
Dear Ms. Boudreau:
In your letter dated September 19,1990, you requested a
tariff classification ruling.
The furniture item is a collapsible fully integrated privacy
voting booth called "Pakflatt". It is constructed of aluminum,
wood, twin walled polycarbonate, plastic and rubber and has a
plurality of partitions mounted together for pivoting movement
from a storage position. The primary use of the item is as a
multi-stalled voting booth to facilitate county agencies
throughout the United States which are responsible for conducting
county and municipal elections. There are no vote recording
devices attached to the furniture. It is movable and utilitarian
and is designed to be placed on the floor or ground when in use
and collapsible for storage when not in use.
The applicable subheading for the collapsible aluminum
voting booth will be 9403.20.00206, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for other furniture and
parts thereof, other metal furniture, other. The rate of duty
will be 4 percent ad valorem.
In your letter you ask about a possible recovery of the duty
that you will pay. You will be selling the voting booths to
county agencies which you feel is an arm of the U.S. Government.
We are not aware of any exemption from duty because of the nature
of the end user or final customer. As per your phone
conversation with National Import Specialist Mushinske, please
contact the particular agencies directly regarding the possible
recovery of your duty.
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