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NY J85467

June 26, 2003

CLA-2-44:RR:NC:SP:230 J85467


TARIFF NO.: 4420.90.8000

Ms. Jennifer Tuchel
Sourcing Solutions, Inc.
1200 Hosford Street, Suite 101
Hudson, WI 54016

RE: The tariff classification of wooden wall cubby shelves with fabric bins, from China.

Dear Ms. Tuchel:

In your letter dated June 4, 2003, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you.

Item #1 is a wall cabinet or “enclosed shelf” resembling a box with an open front. The article, which is made of painted wood fiberboard, measures 23½” wide by 6” deep by 11” high. Three vertical panels divide the interior space into four compartments of equal size. The back panel of the unit descends a few inches below the shelf, and has four wooden pegs attached to it. Packed together with the cabinet are four small storage bins designed to fit snugly within the aforementioned compartments. The bins are open-topped, cube-shaped receptacles made of woven cotton/polyester canvas fabric with sewn-in cardboard stiffeners. Each bin features a leather handle to facilitate pulling it out from the cabinet.

Item #2 is essentially the same product, except that the fiberboard is covered with paper that simulates a maple wood finish, and the fabric of the bins is said to be of nonwoven hydrophobic polypropylene fibers.

For tariff classification purposes, items 1 and 2 will be considered composite goods whose essential character is imparted in each instance by the wooden cabinet, which greatly predominates over the bins in terms of bulk, weight, appearance and, presumably, value. The bins enhance the storage function of the cabinet but are of secondary importance.

Accordingly, the applicable subheading for the complete cabinet/fabric bin combinations (items 1 and 2) 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 Bureau of Customs and Border Protection.

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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