NY b82904: The tariff classification of room dividers from Philippines, China or Taiwan. Dear Ms. Locke:

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            PD B82904

                           March 7, 1996
                                 







CLA-2-94:CL:PD:CO:TEB:F01


CATEGORY:  Classification

TARIFF NO.: 9403.80.6080 
  
Tammy Locke
Entry Department 
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027
 
RE:  The tariff classification of room dividers from Philippines,
     China or Taiwan. 
 
Dear Ms. Locke:

     In your letter dated February 21, 1997, you requested a tariff
classification ruling. 

     The two furniture items, Model 1359R and Model 1358R, are
described as room dividers.  Each floor standing model is made up
of three wrought iron and canvas panels.  Descriptive literature
accompanied your letter.  This literature states that Model 1359R
will have plain canvas while Model 1358R will have painted canvas
cloth.  When fully opened and assembled, the room dividers measure
approximately 72 inches high and 53 inches wide.  
   
     The applicable subheading for the room dividers will be HTS
9403.80.6080, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for furniture of other materials; other. 
The duty rate will be 1.6 percent ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).





                             - 2 -
 

     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 already been filed without a copy, this ruling
should be brought to the attention of the Customs officer handling
the transaction.

                                   Sincerely,



                                   John M. Regan
                                   Service Port Director
                                   Cleveland, Ohio