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NY I86633

October 31, 2002

CLA-2-44:RR:NC:SP:230 I86633


TARIFF NO.: 4420.90.8000

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a wooden shelf from China.

Dear Ms. Peirce:

In your letters dated September 30 and October 23, 2002, you requested a tariff classification ruling.

The item in question is identified as a wooden “classical shelf,” LF1254/1799-02SH. A photo and diagram of the item were submitted for our review. It consists of a wooden shelf, about 20” wide by 5” deep, mounted on a wooden backboard that descends about 2½” below it. The edge of the shelf has been continuously worked to decorative pattern. A curved wooden bracket supports the shelf at each end. The unit is designed to be hung on a wall and used for general household purposes.

You state that this article may be made of a different wood or may be finished in a different color. In that case, it would have a different LF prefix but the same 1799-02SH item number.

The applicable subheading for item 1799-02SH (various LF prefixes) will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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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