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NY J86939

August 27, 2003

CLA-2-44:RR:NC:2:230 J86939


TARIFF NO.: 4420.90.8000

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of wooden display cubes from China

Dear Ms. Butterline:

In your letter dated July 23, 2003 you requested a tariff classification ruling.

The ruling was requested on wooden display cubes, mfg. Item # C35A2123. A sample was submitted which will be returned as you requested.

The sample consists of a set of two nesting open shadow box display cubes. The cubes are made of medium density wood fiberboard and are painted blue. Literature shows the cubes available in four assorted colors. The larger cube measures approximately 8” high x 8” wide x 4” deep; the smaller size measures approximately 7” high x 7” wide x 4” deep. The front edges of the cubes are decoratively scalloped. Metal hangers are attached to the back of the cubes. The cubes are packed in a retail cardboard box printed with a picture of the cubes and the description “set of two shadow boxes.” The picture shows the cubes being mounted on a wall and holding various decorative and functional articles.

The applicable subheading for the wooden display cubes, item # C35A2123, 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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