BIR Ruling No. 162-84

October 1, 1984 BIR RULING NO. 162-84 197-II-000-00-162-84 Gentlemen : This refers to your letter dated May 25, 1984 requesting information for and in behalf of your client, Spring Trading Co., Inc., on the applicable rate of advance sales tax on its importation of six (6) cases of one (1) lot furniture hardware of base metals containing the following: Case No. 1 1,000 pcs. Furniture pulls, asst. 200 pcs. Glass door hinges, asst. Case No. 2 1,400 pcs. Furniture pulls, asst. Case No. 3 210 pcs. Furniture pulls, asst. 400 pcs. Glass door hinges, asst. Case No. 4 2,500 pcs. Concealed hinges, asst. Case No. 5 500 pcs. Concealed hinges, asst. 8,000 pcs. Rotary catch 1,400 pcs. Glass door hinges, asst. 790 pcs. Furniture pulls, asst. Case No. 6 1,600 pcs. Furniture pulls, asst. In reply, please be informed that the aforesaid importations come within the purview of part or accessory of chairs, sofas, beds, desks, show cases, book cases, lockers and/or cabinets subject to the 25% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 193(b), in relation to Section 197 II and I(B), both of the Tax Code, as amended by Executive Order No. 883. cdtech Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner