NY 860671
FEB 25 1991
CLA-2-94:S:N:N1:233 860671
Mr. Manuel Alves
Importuga
P.O. Box 691
Waterbury, Vermont 05676
RE: The tariff classification of chests, tables, cabinets,
hutches and armoires from Portugal.
Dear Mr. Alves:
In your letter dated February 21, 1991, you requested a tariff
classification ruling.
The furniture items consist of chests, tables, cabinets, hutches
and armoires from Portugal. They are made with treated pine in the
Alentejo region of Portugal. The furniture items are sealed, painted
with lacquer and dried in special ovens. The standard colors are
primary tones such as yellow, red, blue and green, although clients may
specify their preferences. The items are handpainted and follow a
centuries old traditional Portuguese process. All of these decorative
chests, tables, cabinets, hutches and armoires should be considered a
one of a kind piece of work, carefully handpainted by each artist and
are designed to be placed on the floor.
The applicable subheading for the wood chests, tables, cabinets,
hutches and armoires will be 9403.60.80807, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for other furniture and
parts thereof, other wooden furniture, other, other. The rate of duty
will be 2.5 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