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NY K83223

March 15, 2004
CLA-2-44:RR:NC:2:230 K83223


TARIFF NO.: 4420.90.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of wooden shadow box shelves from China

Dear Mr. Hoffacker:

In your letter dated February 11, 2004, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling.

The ruling was requested on two products described as shadow box shelves, item # B1531 and item # B1530. Merchandise information sheets with photographs of the products were submitted.

Item # B1531 consists of a wooden shelf with a decorative shadow box and three hooks underneath. The overall measurements of the shelf are stated to be 24” x 6-1/4” x 12-1/4” high. The shelf has wooden brackets underneath and a wood framed shadow box containing a polyresin barnyard hen scene in between the brackets. Below the shadow box are three iron hooks for hanging things.

Item # B1530 is a similar wooden shelf with a decorative shadow box and three metal hooks underneath. The overall dimensions are 23” x 5-1/4” x 9” high. This item has a shadow box containing a polyresin chicken house hen design.

The essential character of both products is imparted by the wooden shelves. The shelves provide the more important function of these products. The shadow box decoration and the metal hooks add additional less important features to the products.

The applicable subheading for the wooden shadow box shelves, item # B1531 and item # B1530, 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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