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NY I86850

September 30, 2002

CLA-2-44:RR:NC:SP:230 I86850


TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of wooden wall shelves from China.

Dear Ms. Peirce:

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

The ruling was requested on a pair of “gallery wall shelves” identified as LF597/1493SH. A photograph and diagram were submitted. The two shelves appear to be identical, each measuring about 11½” wide by 3½” deep. Each consists of a horizontal wooden board, decoratively shaped along its perimeter, with a curved wooden support (bracket) under it at each end. A sheet of wood having a curved lower edge occupies the space between the two supports, flush with the back of the shelf.

The shelves are designed to be mounted on a wall, and are intended for general home use. The photo shows them holding jars and small vases with flowers.

You state that the shelves may be made of a different species of wood or may be finished in a different color. In that case, they would have a different LF prefix but the same 1493SH item number.

The applicable subheading for the “gallery wall shelves,” item number 1493SH (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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