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NY I81414

May 22, 2002

CLA-2-44:RR:NC:2:230 I81414


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wooden mirrored bath cabinets from China

Dear Ms. Benson:

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

The products to be classified are your LF 537/189CA and LF540/189CA, Large Mirrored Bath Cabinets. A copy of a photograph and a diagram of the products were submitted. The products are traditional style cabinets designed to be mounted on a wall. They each contain four shelves enclosed by a wood framed mirrored door. The dimensions of each cabinet are 28-9/16” high by 23-5/8” wide by 6-7/16” deep. The cabinets are identical except that LF537 has a natural finish and LF540 has a mahogany finish. You state that identical cabinets with other finishes and different LF prefix numbers may also be imported.

The applicable subheading for the mirrored bath cabinets, LF537/189CA, LF540/189CA or other LF#/189CA, 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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