The tariff classification of open curio cabinets and vitrines from Taiwan
Issued May 15, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
The ruling was requested on four styles of wooden curio cabinets. Catalogue pictures of the curios were submitted. Style No. 1214, the Open Wall Curio, is an open shadow box framed cabinet with a mirrored back and two removable glass shelves. It measures 20 inches wide by 6 inches deep by 22 inches high. Style No. 1070, the Vitrine, is an enclosed cabinet of wood with two shelves and glass paned sides and a glass door. The Vitrine measures 22 inches wide by 5-1/2 inches deep by 23-3/4 inches high. Style No. 1082, the Curved Vitrine, is an enclosed cabinet with curved glass shelves and curved glass sides and a glass front door. This style measures 20-1/2 inches wide by 5-1/2 inches deep by 21 inches high. Style No. 1524, the Sheraton Wall Curio, consists of an open cabinet with a mirrored back and two curved glass shelves. It also has two fluted wooden columns in front and a small storage drawer at the bottom. It measures 21 inches wide by 6 inches deep by 21-1/2 inches high. All four cabinets are essentially of wood.
CBP rationale
The applicable subheading for the open wall curio cabinets and for the vitrines, style numbers 1214, 1524, 1070 and 1082, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94.
Full text
NY A82801 May 15, 1996 CLA-2-44:RR:NC:GI:230 A82801 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Susan R. McCabe The Hipage Company, Inc. 227 E. Plume Street P.O. Box 3158 Norfolk, VA 23514 RE: The tariff classification of open curio cabinets and vitrines from Taiwan Dear Ms. McCabe: In your letter dated April 12, 1996, on behalf of Passport Furniture Co., Inc., you requested a tariff classification ruling. The ruling was requested on four styles of wooden curio cabinets. Catalogue pictures of the curios were submitted. Style No. 1214, the Open Wall Curio, is an open shadow box framed cabinet with a mirrored back and two removable glass shelves. It measures 20 inches wide by 6 inches deep by 22 inches high. Style No. 1070, the Vitrine, is an enclosed cabinet of wood with two shelves and glass paned sides and a glass door. The Vitrine measures 22 inches wide by 5-1/2 inches deep by 23-3/4 inches high. Style No. 1082, the Curved Vitrine, is an enclosed cabinet with curved glass shelves and curved glass sides and a glass front door. This style measures 20-1/2 inches wide by 5-1/2 inches deep by 21 inches high. Style No. 1524, the Sheraton Wall Curio, consists of an open cabinet with a mirrored back and two curved glass shelves. It also has two fluted wooden columns in front and a small storage drawer at the bottom. It measures 21 inches wide by 6 inches deep by 21-1/2 inches high. All four cabinets are essentially of wood. The applicable subheading for the open wall curio cabinets and for the vitrines, style numbers 1214, 1524, 1070 and 1082, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 percent ad valorem. 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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