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NY I81173

May 10, 2002

CLA-2-44:RR:NC:2:230 I81173


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 from China

Dear Ms. Benson:

In your letter dated April 23, 2002 you requested a tariff classification ruling.

The ruling was requested on your LF1127/1563CA Bathroom Wall Cabinet. A copy of a photograph and an engineering diagram were submitted. The product is a wooden cabinet with dimensions of 27-11/16” high by 13” wide by 6-7/8”deep. It has a shelf enclosed by a frosted glass panel door on top, an open shelf in the middle and two drawers on the bottom. The cabinet is designed to be mounted on a wall particularly in a bathroom.

The cabinet may also be imported with a different LF prefix number but the same 1563CA part number. The 1563CA number represents the exact same cabinet. The different LF prefix number represents the same cabinet made of a different wood or having a different color finish.

The applicable subheading for the wall cabinet LF1127/1563CA or other LF#/1563CA 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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