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NY I86753

October 10, 2002

CLA-2-44:RR:NC:2:230 I86753


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wall cubby shelves from China

Dear Ms. Peirce:

In your letter dated September 24, 2002 you requested a tariff classification ruling.

The ruling was requested on your item number LF1116/1497SH, 1499SH. The product is described as a pair of collectible cubbies. A photograph and engineering diagrams were submitted. The products consist of open cube shaped shelves designed to be mounted on a wall and to display objects in the home. Two sizes of the shelves are sold together as a pair. The larger measures 6.93” high by 6.93” wide by 3.46” deep; the smaller measures 5.98” high by 5.98” wide by 3.46” deep. The shelves are made of wood and have a honey colored finish. The identical wall cubby shelves may be imported made of a different wood or having a different color finish. In that case, the “LF” prefix number will be different, but the part number 1497SH (the larger size) and 1499SH (the smaller size) will remain the same.

The applicable subheading for the wall cubby shelves, LF1116/1497SH,1499SH or any LF #/1497SH,1499SH, as described above, 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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