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NY K89022

September 17, 2004

CLA-2-44:RR:NC:2:230 K89022


TARIFF NO.: 4420.90.8000

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P. C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a wooden wall shelf with canvas bins from China

Dear Mr. Baskin:

In your letter dated August 19, 2004, on behalf of your client, Jetmax International Limited, you requested a tariff classification ruling.

The ruling was requested on a product identified as a “Wall Shelf with 4 Foldable Canvas Bins”, item no. 00123. A photograph of the product was submitted.

The product is a shelf storage unit designed to be mounted on a wall. It measures 24” long, 6-3/8” wide and 11” high. It consists of a wooden shelf divided horizontally into four compartments. The compartments contain rectangular removable canvas bins that fit and function like drawers. Four pegs are affixed underneath the compartments. The product is a small article of cabinet-work, not having the character of furniture.

The wooden wall shelf with canvas bins is a composite good composed of different components. The essential character is imparted by the wood, which makes up the primary part of the shelf storage unit. The canvas bins comprise a secondary part of the unit.

The applicable subheading for the wooden wall shelf with canvas bins, item no. 00123, 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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