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NY J88228

September 16, 2003

CLA-2-44:RR:NC:SP:230 J88228


TARIFF NO.: 4420.90.8000

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

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

Dear Ms. Butterline:

In your letter dated August 22, 2003, you requested a tariff classification ruling.

A sample and photo of a product identified as “storage 4-drawer” (item # 933862) were submitted for our examination. The sample is being returned to you as requested.

The article is a wall cabinet or “enclosed shelf,” 23-5/8” wide by 6” deep by 11” high, resembling a box with an open front. It is made of wood particle board covered with plastic veneer that simulates a wood-grain finish. Three vertical panels divide the interior space into four compartments of equal size. Packed together with the cabinet are four small storage bins designed to fit snugly within the respective compartments. The bins are open topped, cube-shaped receptacles made of nonwoven polyester fabric with sewn-in cardboard stiffeners. Each bin features a leather handle to facilitate pulling it out from the cabinet. The back panel of the unit descends a few inches below the shelf, and has four wooden pegs attached to it.

The sample is presented in unassembled condition, but the components are pre-drilled, and the necessary fittings and fasteners for assembly are included. In this connection, it is instructive to note General Rule of Interpretation (“GRI”) 2(a) of the Harmonized Tariff Schedule of the United States (HTS), which states, in pertinent part, that any reference to an article in a heading includes a reference to that article complete or finished, entered unassembled or disassembled.

For tariff classification purposes, the article will be considered a “composite good” whose essential character is imparted by the wooden cabinet, which predominates over the fabric bins in terms of bulk, weight, appearance and value. The bins enhance the storage function of the cabinet but are of secondary importance.

You suggest that this product is classifiable in heading 9403, HTS, which provides for certain furniture. However, we note that the unit is not designed to stand on the floor, and it is not considered “shelved furniture.” Thus, classification in Chapter 94, HTS, is not applicable.

The applicable subheading for the #933862 wall cabinet will be 4420.90.8000, 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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