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NY H89409

April 1, 2002

CLA-2-44:RR:NC:2:230 H89409


TARIFF NO.: 4420.90.8000

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden wall cabinet with a towel bar from China

Dear Ms. Benson:

In your letter dated March 13, 2002 you requested a tariff classification ruling.

The ruling was requested on a wooden wall cabinet, item # LF509/01399CA. A copy of a photograph and a diagram were submitted. The cabinet is designed for bathroom storage. It measures 24-5/8” high by 19-7/8” wide by 4-15/16” deep. It has two shelves enclosed by two wood framed glass panel doors. In addition, it has a towel bar on the bottom.

You stated that the color and type of wood for the cabinet may be changed in the future. In that case, the cabinet would have a different LF number but the same item number 01399CA. A change in color or type of wood would not affect the classification of this product. If the cabinet is identical in all other respects, the same classification would apply.

The applicable subheading for the wooden wall cabinet, LF509/01399CA, 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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