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NY H88245

March 4, 2002

CLA-2-44:RR:NC:2:230 H88245


TARIFF NO.: 4420.90.8000

Mr. Ted Conlon
Four Star International
229 East Main St., Suite 201
Milford, MA 01757

RE: The tariff classification of a decorative wood lighthouse cabinet from China

Dear Mr. Conlon:

In your letter dated February 16, 2002 you requested a tariff classification ruling.

A sample of the product to be classified was submitted. The product is referred to as a lighthouse decoration, item # 37030230H. It is a small triangular shaped painted wood cabinet approximately 15 inches high, 7-1/2 inches wide on the bottom and 3 inches deep. The bottom half of the cabinet is enclosed by a framed hinged door and the top half is an open shelf compartment. The door consists of a framed dried moss and seashell decoration with a glass cover and a wood back.

The applicable subheading for the decorative lighthouse cabinet, item # 37030230H, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski

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