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January 20, 1999

CLA-2-44:RR:NC:2:230 D86318


TARIFF NO.: 4420.90.8000

Mr. Rolando E. Portal
ABC Distributing, Inc.
14445 N.E. 20th Lane
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of wooden lattice cupboards and wooden apothecary shelves from China or Hong Kong

Dear Mr. Portal:

In your letter dated December 22, 1998 you requested a tariff classification ruling.

The ruling was requested on two types of articles. Descriptive literature was submitted. The first item (#70876/70877) is described as a 20" wooden lattice cupboard. It is a small cabinet made of wood fiberboard and painted either white or green. The cabinet has a 5-1/2 inch deep open top shelf with two shelves underneath enclosed with lattice shaped doors and with three pegs on the bottom. The cabinet has two triangle hangers on the back for hanging on a wall.

The second item (#69941/42/44/45) is described as a wooden apothecary shelf. It consists of a top shelf with a railing and with drawers and pegs underneath. It is made of solid pinewood in two sizes and two finishes. The 36 inch long shelf has four 5 inch deep side by side drawers. The 24 inch long shelf has two 4 inch deep drawers. Overall the shelves are 9 inches high. Both shelves have two metal sawtooth hangers on the back for hanging on a wall.

In your letter you suggested classification in subheading 9403.60.8080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden furniture. However, to be included in chapter 94 as shelved furniture, the item must be substantial and similar to cupboards or bookcases. The items to be imported are small articles of cabinet-work or small furnishing goods of wood which are classifiable in heading 4420, HTSUSA.

The applicable subheading for the lattice cupboard (#70876/70877) and the apothecary shelves (#699941/42/44/45) will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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. Effective January 28, 1999, the telephone number will be changed to 212-637-7009.


Robert B. Swierupski

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