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NY K89538

October 14, 2004

CLA-2-44:RR:NC:2:230 K89538


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 four-tier shelf with canvas bins from China

Dear Mr. Baskin:

In your letter dated September 14, 2004, on behalf of your client, Jetmax International Limited, you requested a tariff classification ruling.

The product to be classified is referred to as a “4 Tier Shelf with 4 Foldable Canvas Basket (Item No. 00125).” A photograph of the product was submitted. The product is described as a wall mounted storage unit for general household use. It consists of a rectangular shelf unit divided into four equal compartments. The shelf unit measures 32” long by 7-7/8” wide by 8-3/8” high and is made of medium density wood fiberboard. A 7” cube shaped canvas basket with a leather handle fits inside each compartment. The baskets may be removed and reinserted into the compartments like drawers. The shelf unit may be mounted horizontally or vertically, and the cube shaped basket/drawers fit in either direction. The product will be imported unassembled.

The four-tier wooden shelf unit with canvas drawers is not designed to stand on the floor. It is a relatively small article of cabinet-work, not similar to cupboards and bookcases.

The applicable subheading for the four-tier wooden shelf unit with canvas basket/drawers, item no. 00125, whether assembled or unassembled, 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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