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NY I81147

May 2, 2002

CLA-2-44:RR:NC:2:230 I81147


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wooden wall cabinets with shelves and drawers from China

Dear Ms. Benson:

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

Photographs and diagrams of the products to be imported were submitted. The products are identified as your LF535/191CA and LF575/191CA and are described as classic double-door cabinets with drawers in two finishes. The LF 535/191CA has a natural finish and the LF575/191CA has a white finish. Other than the finishes, the cabinets are identical. You state that they may also be imported in other finishes with different LF prefix numbers.

The cabinets measure 22-3/8” high by 23-3/8” wide by 6-11/16” deep. They are made of wood and contain two shelves enclosed by two glass doors in front. Below each door is a drawer. The cabinets are designed to be hung on a wall particularly in a bathroom.

The applicable subheading for the wooden wall cabinets LF535/191CA, LF575/191CA or any other identical cabinet with a different finish 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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