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NY J89207

October 8, 2003

CLA-2-44:RR:NC:SP:230 J89207


TARIFF NO.: 4420.90.8000

Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a wooden wall shelf incorporating a mirror, photo frames and metal hooks, from China.

Dear Ms. Lall:

In your letter dated September 12, 2003, you requested a tariff classification ruling.

A sample identified as item #Q1535W699 was submitted for our examination and is being returned to you as requested. It is a wooden wall shelf, approximately 22½” wide by 3” deep, with a wooden back panel that extends both above and below its surface. The upper portion of the back panel incorporates an 8” x 10” glass mirror and two 4½” x 6½” photo frames. The lower portion of the panel features three attached metal hooks.

For tariff classification purposes, the product will be regarded as a “composite good” whose essential character is imparted by the wooden shelf. The article is basically a shelf to be hung on a wall. Although the mirror, frames and hooks enhance the unit’s appearance and utility, they are subsidiary features.

The applicable subheading for item #Q1535W699 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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