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NY I81148

April 26, 2002

CLA-2-44:RR:NC:2:230 I81148


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 shelf cabinets from China

Dear Ms. Benson:

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

The ruling was requested on two products described as home storage shelves and designated item # LF1124/1545SH and # LF1125/1545SH. Copies of photographs and diagrams were submitted. The first item (LF1124/1545SH) has a white finish and the second item (LF1125/1545SH) has a natural finish. The products are otherwise identical. You state that the products may be imported with other finishes and different LF prefix numbers in the future.

Each product is an open cabinet with two shelves. The cabinet has a decorative flat top, solid sides and a back. It is made entirely of wood. The dimensions are stated to be 16-1/8” high by 22-3/16” wide by 6-9/16” deep. The cabinet is designed to be hung on a wall usually in a bathroom.

The applicable subheading for the wooden wall shelf cabinets (LF1124/1545SH and LF1125/1545SH) and the identical wood cabinet in other finishes 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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