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NY I86641

November 7, 2002

CLA-2-44:RR:NC:SP:230 I86641


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 letter dated September 30, 2002, you requested a tariff classification ruling.

The item in question is identified as a wooden “display shelf,” LF1117/1501SH. A photo and diagram of the item were submitted for our review. The shelf is approximately 15” wide by 3½” deep, has a curved wooden bracket at each end, and is attached to a wooden back panel that arches about 8” above it. The unit is designed to be mounted on a wall and used for general household purposes.

You state that the article may be made of a different type of wood or may be finished in a different color. In that case, it would have a different LF prefix but the same 1501SH item number.

The applicable subheading for the “display shelf,” item 1501SH (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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