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NY I88132

November 22, 2002

CLA-2-44:RR:NC:2:230 I88132


TARIFF NO.: 4421.90.9740

Ms. Barbara Clausen
FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a wooden base for a portable toilet from Canada

Dear Ms. Clausen:

In your letter dated October 31, 2002, on behalf of your client, Satellite Industries Inc., you requested a tariff classification ruling.

The ruling was requested on a wooden base for a chemical portable toilet. A photocopied picture of a representative base was submitted. The base is a stand composed of a raised floor with side components and runners underneath. The runners and side components consist of pressure treated wood. The floor is made of wood coated with fiberglass.

The applicable subheading for the wooden base for a portable toilet will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The general rate of duty will be 3.3 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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