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NY I81146

May 3, 2002

CLA-2-44:RR:NC:2:230 I81146


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of a wall cabinet with shelves and pegs from China

Dear Ms. Benson:

In your letter dated April 15, 2002 you requested a tariff classification ruling.

The ruling was requested on a product referred to as your LF552/103CA Wall Cabinet. A copy of a photograph and an engineering diagram were submitted. The product is a cabinet made of wood and finished in white. It has a glass panel door and behind the door are two shelves. On top of the cabinet is an additional shelf and on the bottom of the cabinet are three wooden pegs for hanging towels and similar things. The dimensions of the cabinet are 27-3/8” high by 13-5/16” wide by 5-7/8” deep. The cabinet is designed for hanging on a bathroom wall.

You state that the cabinet may be made of a different wood or finished in a different color and would have different “LF” prefix number. However, the product would be identical in all other respects and would have the same part number “103CA.”

The applicable subheading for the wall cabinet LF552/103CA or an identical wall cabinet made of a different wood or finished in a different color 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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