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NY I86826

October 22, 2002

CLA-2-44:RR:NC:2:230 I86826


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wall shelves from China

Dear Ms. Peirce:

In your letter dated September 26, 2002 you requested a tariff classification ruling.

The ruling was requested on your item number LF1119/1503SH, 1505SH. The product is described as a pair of gallery wall ledges that will be sold together. A photograph and engineering diagrams were submitted. The photograph shows two flat shelves with slightly rounded edges and shaped bottoms. The shelves are of two different sizes: 2.8” high by 10.79” wide by 3.86” deep (1503SH) and 2.8” high by 14.33” wide by 3.86” deep (1505SH). The shelves are made solely of wood and have a polished natural wood finish. The identical 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 numbers “1503SH” and “1505SH” will be the same.

The applicable subheading for the pair of wall shelves LF1119/1503SH, 1505SH, or any LF#/1503SH, 1505SH, 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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