C85674 C8 Ruling Active

The tariff classification of a wooden floor screen from Taiwan.

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.4000

Headings: 4421

Product description

It is a decorative, floor-standing article consisting of three upright wooden panels (each with two stubby legs) attached to each other with hinges. Each panel is about 11 1/2 inches wide by 69 inches high, and consists of a wood framework surrounding a vertical array of five identical rectangular openings intended to accom-modate photographs (up to 8" x 10") for display. Each opening is in turn equipped with a pane of glass, paper mat and removable fiberboard back.

CBP rationale

The applicable subheading for the "photo gallery floor screen" will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood blinds, shutters, screens and shades.

Full text

NY C85674 April 16, 1998 CLA-2-44:RR:NC:SP:230 C85674 CATEGORY: Classification TARIFF NO.: 4421.90.4000 Ms. Shelly Pappas Value City Imports 1800 Moler Road Columbus, Ohio 43207 RE: The tariff classification of a wooden floor screen from Taiwan. Dear Ms. Pappas: In your letter dated March 13, 1998, you requested a tariff classification ruling. A sample identified as a "photo gallery floor screen" was submitted and is being returned to you as requested. It is a decorative, floor-standing article consisting of three upright wooden panels (each with two stubby legs) attached to each other with hinges. Each panel is about 11 1/2 inches wide by 69 inches high, and consists of a wood framework surrounding a vertical array of five identical rectangular openings intended to accom-modate photographs (up to 8" x 10") for display. Each opening is in turn equipped with a pane of glass, paper mat and removable fiberboard back. The applicable subheading for the "photo gallery floor screen" will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wood blinds, shutters, screens and shades. The rate of duty will be 5.7%. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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