The tariff classification of a Hand Painted Wooden Folding Table and Mirror from China.

NY R02597 September 23, 2005 CLA-2-94:RR:NC:SP:233 R02597 CATEGORY: Classification TARIFF NO.: 9403.60.8080; 7009.92.5000 Mr. David Kornblum Goodplace Limited 6710 Finamore Circle Lake Worth, FL 33467 RE: The tariff classification of a Hand Painted Wooden Folding Table and Mirror from China. Dear Mr. Kornblum: In your letter dated September 20, 2005, you requested a tariff classification ruling. The merchandise to be imported is identified as FN-44849 R8 Hand Painted Wooden Folding Table with 1 Drawer and Mirror. The item consists of a hand painted table with a floral motif on the center with a single drawer on the front, and a matching wood framed glass mirror that can be hung above the unit. The table measures 31”L x 16”W x 30”H and the mirror measures 23”L x 29”W x 2”H. The table opens up to a card table size large enough for four people to sit around. The unit will come in three finishes and assembly is required. You have submitted pictures of the item with your request. The Hand Painted Folding Table with 1 Drawer and Mirror is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately. The applicable subheading for the hand painted wooden folding table with 1 drawer will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free. The applicable subheading for the framed glass mirror will be 7009.92.5000, HTS, which provides for “Glass mirrors… Other: Framed: Over 929 square centimeters in reflecting area.” The rate of duty will be 6.5% ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division